1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 48 T.C.M.
  5. 48 T.C.M. 1215 (1984)
 

SANDERS v. COMMISSIONER

Docket No. 23503-82.

48 T.C.M. 1215 (1984)

T.C. Memo. 1984-511

Wiley C. Sanders, Jr. and Gloria J. Sanders v. Commissioner.

United States Tax Court.

Filed September 25, 1984.

Attorney(s) appearing for the Case

Alan E. Rothfeder, P.O. Drawer 4540, Montgomery, Ala., Jo Karen Parr, Lester C. Sanders, and Nicholas J. Cervera, for the petitioners. John B. Harper and Helen C. Theo, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1975, 1976 and 1977 in the amounts of $13,776.85, $32,873.15 and $52,132.96, respectively.1

The only issue for decision is whether petitioners are entitled to investment tax credits under section 46(e)(3)(B)2 for trucks and trailers leased to a...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases