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MILLER v. COMMISSIONER

Docket Nos. 13472-81, 13473-81, 13474-81.

45 T.C.M. 328 (1982)

T.C. Memo. 1982-721

Aaron Miller and Rachel Miller, et al. v. Commissioner.

United States Tax Court.

Filed December 14, 1982.

Attorney(s) appearing for the Case

Michael L. Gianelli, 1014 116th St., P.O. Box 3212, Modesto, Calif., for the petitioners. David L. Denier, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined deficiencies of $2,244 in Aaron and Rachel Miller's 1976 Federal income tax, $2,323 in Harold O. and Marjorie E. Miller's 1976 Federal income tax, and $1,075 in Hubert E. and Mildred E. Miller's 1976 Federal income tax. The sole issue for decision is whether petitioners must recapture, under section 47,2 certain investment tax credits allowed to them under section...

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