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NEWMAN v. COMMISSIONER

Docket No. 47538-86.

56 T.C.M. 748 (1988)

T.C. Memo. 1988-547

John H. Newman and Claudia C. Newman v. Commissioner.

United States Tax Court.

Filed November 30, 1988.

Attorney(s) appearing for the Case

R. Donald Turlington, One Trade Center, New York, N.Y., for the petitioners. Theodore R. Leighton and Thomas A. LoPresti, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $16,180 in petitioners' 1982 Federal income tax. After concessions, the sole issue for decision is whether petitioners are entitled under section 46(e)(3)(B)1 to an investment tax credit with respect to John H. Newman's (petitioner's) purchase of a tractor trailer. Resolution of this issue turns on whether the Operating Agreement between...

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