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LAXSON v. COMMISSIONER

Docket No. 1884-85.

51 T.C.M. 1427 (1986)

T.C. Memo. 1986-291

William M. Laxson and Rosemary M. Laxson v. Commissioner.

United States Tax Court.

Filed July 15, 1986.

Attorney(s) appearing for the Case

William M. Laxson, pro se. Mark I. Siegel, for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case1 was heard pursuant to the provisions of section 7456(d)(3)2 and Rules 180, 181 and 182.3

Respondent determined a $730 deficiency in petitioners' 1981 Federal income tax. The sole issue for our decision is whether petitioners' cooling system qualifies as renewable energy source property entitling them to a...

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