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WALL v. COMMISSIONER

Docket No. 32788-88.

62 T.C.M. 1425 (1991)

T.C. Memo. 1991-611

Henry A. Wall and Lavina Wall v. Commissioner.

United States Tax Court.

Filed December 10, 1991.

Attorney(s) appearing for the Case

Lloyd S. Myster, for the petitioners. Jack Forsberg, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code of 1986.1

Respondent determined the following deficiencies in and addition to petitioners' Federal income tax attributable to the partial disallowance of their distributive share of depreciation and disallowance of their distributive share of energy credit from Independent...

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