1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 48 T.C.M.
  5. 48 T.C.M. 537 (1984)
 

BRIDGEMAN v. COMMISSIONER

Docket No. 28207-81.

48 T.C.M. 537 (1984)

T.C. Memo. 1984-368

John F. Bridgeman and Lois A. Bridgeman v. Commissioner.

United States Tax Court.

Filed July 19, 1984.

Attorney(s) appearing for the Case

John E. Judge, for the petitioners. Valerie K. Liu, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $1,218 in petitioners' Federal income tax for 1978. After concessions by petitioners, the only issue is whether petitioners are entitled to a residential energy credit under section 44C1 for expenditures incurred in connection with the installation of a solar heating system for their swimming pool.

The facts have been fully stipulated and are so found...

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