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KABA v. COMMISSIONER

Docket No. 24016-86.

57 T.C.M. 25 (1989)

T.C. Memo. 1989-148

Joseph Kaba and Ilona Kaba v. Commissioner.

United States Tax Court.

Filed April 5, 1989.

Attorney(s) appearing for the Case

Joseph and Ilona Kaba, pro se. Richard J. Wood and Robert N. Trgovich, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

The issues in this case involve the propriety of advance rental and other deductions, and investment and energy tax credits, claimed by petitioners with respect to the lease of an energy management unit from OEC Leasing (OEC). Respondent determined a deficiency in petitioners' 1982 income taxes of $11,018, an addition to tax under section 6653(a)(1)1 of $550.90 plus 50 percent...

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