RAMIREZ v. COMMISSIONER

Docket No. 15008-79.

44 T.C.M. 1431 (1982)

T.C. Memo. 1982-608

Antonio I. Ramirez and Jean M. Ramirez v. Commissioner.

United States Tax Court.

Filed October 19, 1982.


Attorney(s) appearing for the Case

David A. Webster, 600 Courtland St., Orlando Fla. and James A. Urban, 1601 CNA Tower, Orlando, Fla., for the petitioners. Roger Osburn, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Year              Deficiency

  1975 ..........    $14,432
  1976 ..........      9,154
  1977 ..........      7,692

The issue for decision is whether petitioners are entitled to an investment credit and miscellaneous deductions claimed...

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