KOPOWSKI v. COMMISSIONER

Docket No. 10660-77.

38 T.C.M. 1239 (1979)

T.C. Memo. 1979-322

Leonard Kopowski and Doris Kopowski v. Commissioner.

United States Tax Court.

Filed August 20, 1979.


Attorney(s) appearing for the Case

James R. Ehrle, 484 Lane Drive, Bay Village, Ohio, for the petitioners. Joseph R. Peter and Robert R. Rubin, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $3,353.52 in petitioners' 1973 Federal income tax. Because of a concession, the remaining issues for determination are whether petitioners are entitled to deduct a portion of their expenses in maintaining a lakeside cottage and whether they are entitled to an investment credit with respect to equipment purchased for the cottage.

Findings of Fact

Some...

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