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GESSLER v. COMMISSIONER

Docket No. 1331-84.

50 T.C.M. 609 (1985)

T.C. Memo. 1985-390

Richard F. Gessler v. Commissioner.

United States Tax Court.

Filed August 5, 1985.

Attorney(s) appearing for the Case

Oren T. Chikamoto, 820 Mililani St., Honolulu, Hawaii, for the petitioner. Ray K. Kamikawa, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

      Year                    Deficiency

      1977 ...............    $18,990
      1978 ...............      9,795

The issue is whether petitioner is entitled to certain deductions and an investment credit claimed in connection with the purchase of a master recording.

Findings of Fact...

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