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MULLINS v. COMMISSIONER

Docket No. 23349-86, 23350-86.

56 T.C.M. 1557 (1989)

T.C. Memo. 1989-129

Douglas Mullins v. Commissioner. David B. Jordan, Jr. and Joyce G. Jordan v. Commissioner.

United States Tax Court.

Filed March 28, 1989.

Attorney(s) appearing for the Case

Gerald E. Wilson and Kurt Magette, One James Center, Richmond, Va., for the petitioners. Richard F. Stein, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

In these consolidated cases, respondent determined a $12,789.09 deficiency in the 1982 Federal income tax of petitioner Douglas Mullins, and a $21,199.83 deficiency in the 1982 Federal income tax of petitioners David B. Jordan, Jr. and Joyce G. Jordan. After concessions by both parties, the sole issue is whether section 46(e)(3)(B)1 disallows an investment tax credit passed...

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