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WADDELL v. COMMISSIONER

Docket No. 1026-83.

86 T.C. 848 (1986)

WARNER R. WADDELL AND JEANETTE I. WADDELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 28, 1986.

Attorney(s) appearing for the Case

Kenneth M. Barish, Anita G. Paleologos, Arthur H. Boelter, and Henry W. Walther, for the petitioners.

Larry N. Johnson, for the respondent.

PARKER, Judge:

Respondent determined a deficiency of $4,833 in petitioners' 1980 Federal income tax and an addition to tax of $1,208 under section 6651(a).1 At issue in this case are various deductions and an investment tax credit claimed by petitioners in regard to their acquisition of four electrocardiogram (ECG) analysis computer terminals pursuant to franchise agreements with Comp-U-Med, the equipment's manufacturer. The issues...

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