EGIZII v. COMMISSIONER

Docket No. 30018-83.

86 T.C. 450 (1986)

JOHN E. EGIZII AND HELEN EGIZII, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 25, 1986.


Attorney(s) appearing for the Case

T. Kent Cochran, for the petitioners.

Michael W. Bitner, for the respondent.


OPINION

PARR, Judge:*

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1978 in the amount of $27,757.60. The sole issue for decision is whether John E. Egizii (petitioner) or his wife, Helen Egizii, (collectively petitioners) manufactured or produced certain personal property so as to allow them to claim an investment credit under section...

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