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BARRENECHEA v. COMMISSIONER

Docket No. 5911-88.

60 T.C.M. 638 (1990)

T.C. Memo. 1990-471

Luis Barrenechea and Estate of Lorene Barrenechea, Deceased, D. DeWayne Casey, Executor v. Commissioner.

United States Tax Court.

Filed August 30, 1990.

Attorney(s) appearing for the Case

Donn Kemble, 4000 MacArthur Blvd., Newport Beach, Calif., for the petitioners. Joyce M. Resnick and Frank R. Bailey, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $95,867, $44,432, and $8,724 in petitioners Federal income taxes for 1979, 1980, and 1983, respectively.

After concessions, the issues remaining for decision are whether petitioners are entitled to investment tax credits on a steel manufacturing structure (craneway), a Cincinnati Press Brake, a chain link fence,...

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