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SWIFT DODGE v. COMMISSIONER

Docket No. 3288-79.

76 T.C. 547 (1981)

SWIFT DODGE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 6, 1981.

Attorney(s) appearing for the Case

Thomas E. Smail, Jr., for the petitioner.

Robert W. Towler, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for taxable years 1974 and 1975 in the amounts of $25,922.84 and $22,168.37, respectively.

The issue for decision is whether in calendar years 1974 and 1975 petitioner is entitled to a section 38, I.R.C. 1954,1 investment credit with respect to vehicles acquired by petitioner for use by other persons pursuant to the terms of an agreement entitled...

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