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HARVEY v. COMMISSIONER

Docket No. 6351-84.

52 T.C.M. 207 (1986)

T.C. Memo. 1986-381

A. John Harvey III and Deborah H. Harvey v. Commissioner.

United States Tax Court.

Filed August 18, 1986.

Attorney(s) appearing for the Case

James S. Levin, Mark L. Sumner, and William E. Fisher, for the petitioners. Sheldon M. Kay, for the respondent.

Memorandum Opinion

WRIGHT, Judge:

Respondent determined a deficiency of $20,950.66 in petitioners' Federal income tax for 1981. Petitioners dispute respondent's denial of an investment tax credit.

The facts have been fully stipulated and are so found.

Petitioners A. John Harvey, III (hereinafter referred to as "petitioner" or "Harvey") and Deborah H. Harvey resided in Northboro, Massachusetts, when the petition was filed herein. On their...

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