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VILLA v. COMMISSIONER

Docket No. 11803-78.

40 T.C.M. 938 (1980)

T.C. Memo. 1980-305

Louis & Lisa C. Villa v. Commissioner.

United States Tax Court.

Filed August 11, 1980.

Attorney(s) appearing for the Case

Louis Villa and Lisa C. Villa, pro se. Robert W. Towler, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $4,202 in petitioners' 1975 income tax and an addition to tax under section 6653(a)1 of $210. At issue are the respondent's disallowance of an investment credit and a deduction for a rental loss and his inclusion in petitioners' income of interest in the amount of $1,305.2

Findings of Fact

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