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KIPPERMAN v. COMMISSIONER

Docket No. 10729-75.

36 T.C.M. 146 (1977)

T.C. Memo. 1977-32

Steven M. Kipperman and Stephanie Kipperman v. Commissioner.

United States Tax Court.

Filed February 7, 1977.

Attorney(s) appearing for the Case

Henry Hill, 407 Sansome, San Francisco, Calif., for the petitioners. Thomas F. Kelly, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1973 in the amount of $182.77 based on the disallowance of part of the investment credit claimed on petitioners' tax return for 1973. Petitioners filed a timely petition which was answered by respondent. Petitioners then filed a motion for summary judgment attached to which was an affidavit of Steven M. Kipperman establishing the facts relative to the legal...

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