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HOLLOMAN v. COMMISSIONER

Docket No. 3721-74.

34 T.C.M. 1354 (1975)

T.C. Memo. 1975-309

Joseph L. Holloman and Ruth Ann Holloman v. Commissioner.

United States Tax Court.

Filed October 7, 1975.

Attorney(s) appearing for the Case

Richard F. McDivitt, 1216 City Nat'l Bk. Tower, Oklahoma City, Okla., for the petitioners. Charles N. Woodward, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1968 and 1971 in the amounts of $779.36 and $1,430.09, respectively. The only issue for decision is whether the petitioners are entitled to an investment credit for the purchase of certain "used section 38 property" under section 48(c)(1),1 when the property was previously leased to a partnership...

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