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HARMON v. COMMISSIONER

Docket No. 27143-84.

51 T.C.M. 1491 (1986)

T.C. Memo. 1986-305

John A. and Marjorie E. Harmon v. Commissioner.

United States Tax Court.

Filed July 23, 1986.

Attorney(s) appearing for the Case

Jeffrey Dickstein (at trial only) and William Van Doren (post-trial only), Anchorage, Alas., for the petitioners. Michael R. McMahon, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $19,483 and $30,116 in petitioners' Federal income taxes for 1979 and 1982, respectively. By Amendment to the Answer, respondent alleged additional amounts to be due under sections 6659, 6653(a), 6621, and 6661.1 At issue is petitioners' entitlement to deductions and investment tax credit in relation to lease of a children's record, lease...

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