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LEVY v. COMMISSIONER

Docket No. 29170-89.

62 T.C.M. 462 (1991)

T.C. Memo. 1991-391

Walter J. Levy and Amneris Levy v. Commissioner.

United States Tax Court.

Filed August 12, 1991.

Attorney(s) appearing for the Case

Patricia Tucker, 2400 Louisiana Blvd., Albuquerque, N.M., for the petitioner. Sandra Hayes, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

Year   Deficiency

1979   $23,829.00
1980    10,793.00
1981    25,900.89

We must decide whether petitioners have met the requirements of section 46(e)(3)(B),1 thus entitling them to an investment tax credit claimed in 1982 with respect to an airplane acquired in that...

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