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O'BRIEN v. C.I.R.

No. 83-1253.

771 F.2d 476 (1985)

Gordon T. O'BRIEN and Derelyse O'Brien, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

August 29, 1985.

Attorney(s) appearing for the Case

Kevin O. O'Brien, Denver, Colo., for petitioners-appellants.

Lisa A. Prager, Atty. (Michael L. Paup, Atty., and Glenn L. Archer, Jr., Asst. Atty. Gen., with her on brief), Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before McKAY, SETH and SEYMOUR, Circuit Judges.

McKAY, Circuit Judge.

The issue in this case is whether both a new jobs credit and an investment credit may be claimed in full for the same expenditure.

In 1977 appellants constructed a fence. They claimed a new jobs credit under section 44B* on $3,050, the amount paid in wages for labor relating to the construction of the new fence. Appellants also claimed an investment tax credit under section 38 on that same $3,050. In the tax...

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