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EKMAN v. COMMISSIONER

Docket No. 1920-95.

74 T.C.M. 72 (1997)

T.C. Memo. 1997-318

Leonard Charles and Kaye Layne Ekman v. Commissioner.

United States Tax Court.

Filed July 9, 1997.

Attorney(s) appearing for the Case

Paul Croushore, Columbus, Ohio, for the petitioners. James W. Ruger, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $2,925 in petitioners' Federal income tax for 1991. The issues for decision are: (1) Whether petitioners are entitled, under section 174(a), to a deduction for the cost of an automobile engine that was used in connection with a research or experimentation...

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