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MARSHALL v. COMMISSIONER

Docket No. 781-84.

56 T.C.M. 618 (1988)

T.C. Memo. 1988-524

Paul E. Marshall and Betty G. Marshall v. Commissioner.

United States Tax Court.

Filed November 10, 1988.

Attorney(s) appearing for the Case

Irvin H. Harlamert, 367 W. Second St., Dayton, Ohio, for the petitioners. Nancy B. Herbert, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1981 in the amount of $17,837.

After concessions,1 the issue for decision is whether petitioners are entitled to depreciation deductions and investment tax credits in connection with certain advertising displays and amusement park rides.

Findings of Fact

...

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