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BLEVINS v. COMMISSIONER

Docket No. 770-72.

61 T.C. 547 (1974)

W. FRANK BLEVINS AND HENRIETTA W. BLEVINS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1974.

Attorney(s) appearing for the Case

Perry Shields, for the petitioners.

Jack D. Yarbrough and Richard J. Neubauer, for the respondent.

OPINION

IRWIN, Judge:

Respondent determined a deficiency of $2,715.68 in the income tax of petitioners for the calendar year 1968. The only issue in dispute is the recapture of prior years' investment credits totaling $2,904.88.

All of the facts have been stipulated and are found accordingly.

Petitioners W. Frank Blevins and Henrietta W. Blevins, husband and wife, resided in Greeneville, Tenn., at the time of the filing of the petition...

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