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RABENOLD v. COMMISSIONER

Docket No. 20430-84.

50 T.C.M. 224 (1985)

T.C. Memo. 1985-309

Juanita B. Rabenold v. Commissioner.

United States Tax Court.

Filed June 25, 1985.

Attorney(s) appearing for the Case

E. Thornton Jackson, Jr., Jacksonville, Fla., for the petitioner. Steven A. Wilson, for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d)1 and submitted fully stipulated under Rule 122.2 Respondent determined a deficiency of $1,340 in petitioner's 1980 Federal income tax.

The sole issue for decision is whether petitioner's heat pump qualifies as renewable energy source property under section...

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