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HAUPTLI v. COMMISSIONER

Docket No. 8254-87.

56 T.C.M. 583 (1988)

T.C. Memo. 1988-518

August J. Hauptli, Jr., and Barbara Hauptli v. Commissioner.

United States Tax Court.

Filed November 7, 1988.

Attorney(s) appearing for the Case

Thomas J. Kennedy, 7th Floor United Bldg., Salina, Kan., for the petitioners. Osmun R. Latrobe, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in the Federal income tax liability of petitioners for the calendar year 1983 in the amount of $13,668. The issue for decision is whether petitioners are entitled to investment credit under section 46(e)(3)(B)1 for the purchase during 1983 of 1,000 compressed gas cylinders for lease to an unrelated party. More specifically the issue is...

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