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HOKANSON v. COMMISSIONER

Docket No. 7549-81.

44 T.C.M. 550 (1982)

T.C. Memo. 1982-414

Ragnar V. Hokanson and Marilyn L. Hokanson v. Commissioner.

United States Tax Court.

Filed July 26, 1982.

Attorney(s) appearing for the Case

Robert G. Burt and Jeffrey L. Dye, 200 S.W. Market St., Portland, Ore., for the petitioners. Carmen J. Santamaria, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies of $56,953 and $48,969 in petitioners' Federal income tax for 1977 and 1978, respectively. After concessions, the sole issue is whether petitioners are entitled to an investment credit for certain new section 38 property.1

Findings of Fact

Most of the facts are stipulated and are found accordingly.

Petitioners, Ragnar...

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