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HUESTIS v. COMMISSIONER

Docket No. 13629-89.

63 T.C.M. 2443 (1992)

T.C. Memo. 1992-159

Dana Huestis and Lora J. Huestis v. Commissioner.

United States Tax Court.

Filed March 19, 1992.

Attorney(s) appearing for the Case

John R. Kline and William G. Baucus, for the petitioners. Jay M. Erickson, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $15,334 in tax year 1984 and $13,822 in tax year 1985. The deficiencies arise out of respondent's denial of petitioners' investment credits. The sole issue is whether petitioners are entitled to their claimed investment credits on a grain storage facility and a Caterpillar tractor in tax years 1984 and 1985.

Findings of Fact...

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