STEWART v. COMMISSIONER

Docket Nos. 39391-87, 913-88, 8600-88.

58 T.C.M. 152 (1989)

T.C. Memo. 1989-505

Edward A. Stewart and Cheryl K. Stewart, et al. v. Commissioner.

United States Tax Court.

Filed September 14, 1989.


Attorney(s) appearing for the Case

Scott G. Adams, 1101 Vermont Ave. N.W., Washington, D.C., and Ligia Salcedo, for the petitioners. Karen E. Chandler, for the respondent.


Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

In these 95 consolidated cases, the Commissioner determined deficiencies, additions to tax, and increases in interest as set forth in the appendix to this opinion. After concessions, the issues remaining are (1) whether petitioners received price rebates on their purchase of solar heating panels, thus reducing their cost for purposes of computing the residential energy credit; if so, (2) whether petitioners...

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