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MOUDY v. COMMISSIONER

Docket No. 36299-87.

59 T.C.M. 280 (1990)

T.C. Memo. 1990-169

Jerry L. Moudy and Lisbeth Moudy v. Commissioner.

United States Tax Court.

Filed March 29, 1990.

Attorney(s) appearing for the Case

William A. Bowles, 707 S. Houston, Tulsa, Okla., for the petitioners. John L. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a statutory notice of deficiency, determined a $20,211.38 Federal income tax deficiency for petitioners' 1982 taxable year. The deficiency is solely attributable to respondent's determination that previously claimed investment tax credit should be recaptured with respect to certain business machinery.

Findings of Fact

The parties...

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