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BERG v. COMMISSIONER

Docket No. 7568-76.

38 T.C.M. 233 (1979)

T.C. Memo. 1979-58

Bernard N. Berg and Cleo F. Berg v. Commissioner.

United States Tax Court.

Filed February 20, 1979.

Attorney(s) appearing for the Case

Donald N. Laing and D. Scott Railsback, 207 E. Broadway, Keota, Iowa, for the petitioners. Leonard A. Hammes, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $855 in petitioners' Federal income taxes for 1973. The sole issue for decision is whether the structure petitioners built for farrowing hogs is qualified for the investment credit provided by section 38.1

Findings of Fact

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

Bernard N. (hereinafter...

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