FISHER v. COMMISSIONER

Docket No. 20803-88.

59 T.C.M. 349 (1990)

T.C. Memo. 1990-185

Patrick J. and Helen L. Fisher v. Commissioner.

United States Tax Court.

Filed April 9, 1990.


Attorney(s) appearing for the Case

Peter S. Lewicki, 999 Third Ave., Seattle, Wash., for the petitioners. Catherine L. Campbell, for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

   Year                              Deficiency

   1980 ............................ $4,541.00
   1983 ............................  8,818.00

The issues for decision are: (1) whether petitioners are entitled to an investment tax credit for the purchasing...

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