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THORNE v. COMMISSIONER

Docket No. 12663-81.

47 T.C.M. 821 (1984)

T.C. Memo. 1984-5

Barry A. Thorne v. Commissioner.

United States Tax Court.

Filed January 3, 1984.

Attorney(s) appearing for the Case

Barry A. Thorne, pro se, Calabasas, Calif. Darren M. Larsen, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $180 in petitioners' Federal income tax for 1978. The issue is whether, under section 48(d)(1),1 petitioner's basis for the purpose of computing an investment credit should be reduced by 15 percent to reflect his personal use of his leased automobile.

All of the facts are stipulated. When the petition was filed, petitioner was a...

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