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V.E. WAGNER WELL SERVICE, INC. v. COMMISSIONER

Docket No. 13423-78.

42 T.C.M. 523 (1981)

T.C. Memo. 1981-391

V.E. Wagner Well Service, Inc. v. Commissioner.

United States Tax Court.

Filed July 29, 1981.

Attorney(s) appearing for the Case

Sam G. Winstead and J. Kirk Wade, 4300 First National Bank Bldg., Dallas, Tex., for the petitioner. Gary A. Benford, for the respondent.

Memorandum Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $11,772.33 in the petitioner's Federal income tax for its taxable year ending August 31, 1975. After concessions by the petitioner, the only issue to be decided is whether the investment credits received by the petitioner in prior years were subject to recapture in its taxable year ending August 31, 1975, as a result of the failure of...

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