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NELSON v. COMMISSIONER

Docket Nos. 15818-83, 15819-83.

50 T.C.M. 161 (1985)

T.C. Memo. 1985-292

Lowell E. Nelson and Jacqueline N. Nelson v. Commissioner.

United States Tax Court.

Filed June 18, 1985.

Attorney(s) appearing for the Case

Mark Arth, for the petitioners. Barbara A. Olson, for the respondent.

Memorandum Opinion

FAY, Judge:*

Respondent determined the following deficiencies in petitioners' Federal income tax:

  Year           Deficiency

  1976            $3,087
  1977             4,165
  1978             1,205
  1979             3,015

After concessions, the sole issue is whether petitioners are entitled to an investment tax credit under section...

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