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GRACE v. COMMISSIONER

Docket No. 17365-84.

51 T.C.M. 1484 (1986)

T.C. Memo. 1986-304

Raymond E. and Deborah L. Grace v. Commissioner.

United States Tax Court.

Filed July 23, 1986.

Attorney(s) appearing for the Case

Larry Kars, for the petitioners. Terence D. Woolston, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners' joint Federal income taxes as follows:

    Year                    Deficiency

    1977 ................... $ 668.00
    1978 ................... 1,193.00
    1980 ................... 2,699.00

After concessions, the issues for decision are: (1) whether petitioners are entitled to claim an investment credit pursuant...

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