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DeMARCO v. COMMISSIONER

Docket No. 2002-85.

87 T.C. 518 (1986)

FRANK DeMARCO AND JACQUELYN DeMARCO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 25, 1986.

Attorney(s) appearing for the Case

William T. Appleyard, for the petitioners.

Mae J. Lew, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' 1982 income tax in the amount of $48,081. The sole issue for decision is whether petitioners are entitled to a credit under section 38, I.R.C. 1954, in the amount allowed by section 46(a)(2)(F) with respect to property qualifying under section 48(g) as a rehabilitated building. Resolution of this issue requires a determination of...

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