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RACKSTRAW v. COMMISSIONER

Docket No. 176-88.

56 T.C.M. 1506 (1989)

T.C. Memo. 1989-115

Alan R. Rackstraw and Marcia Y. Rackstraw v. Commissioner.

United States Tax Court.

Filed March 23, 1989.

Attorney(s) appearing for the Case

Alan R. Rackstraw, pro se. Thomas F. Eagan, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $361 and $3,104 in petitioners' Federal income taxes for 1982 and 1983, respectively. After concessions, the sole issue remaining for decision is whether an addition to petitioners' residence qualifies as renewable energy source property within the meaning of section 44C.1

Findings of Fact

Some of the facts have been...

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