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KOERNER v. COMMISSIONER

Docket No. 30163-81.

46 T.C.M. 1488 (1983)

T.C. Memo. 1983-588

Robert J. Koerner and Barbara S. Koerner v. Commissioner.

United States Tax Court.

Filed September 26, 1983.

Attorney(s) appearing for the Case

Robert J. Koerner, pro se. Patrick E. McGinnis, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies of $3,625 and $3,588 in petitioners' Federal income tax for the taxable years 1978 and 1979, respectively. The issues for decision are:

1. Whether petitioners are entitled to an investment tax credit for their purchase of certain mobile homes under section 381 and, if so, the amount of...

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