1. Home
  2. Browse Decisions
  3. T.C.
  4. 90 T.C.
  5. 90 T.C. 824 (1988)
 

SAUEY v. COMMISSIONER

Docket No. 6239-86.

90 T.C. 824 (1988)

NORMAN O. SAUEY, JR., AND CARLA M. SAUEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 2, 1988.

Attorney(s) appearing for the Case

Jerome H. Kringel and James E. Schacht, for the petitioners.

Ronald J. Long, for the respondent.

OPINION

STERRETT, Chief Judge:*

By notice of deficiency dated December 18, 1985, respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1981 in the amount of $8,635. Due to concessions by both parties, the only issue presented in this case is whether petitioners are entitled to an investment credit under section 381

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases