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BARRETT v. COMMISSIONER

Docket No. 3028-89.

96 T.C. 713 (1991)

JOSEPH A. BARRETT AND PAULINE C. BARRETT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 20, 1991.

Attorney(s) appearing for the Case

William T. Sherwood, Jr., for the petitioners.

Ruud L. Duvall and Thomas M. Cryan, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $22,001 in petitioners' Federal income tax for 1984. The issues to be decided are as follows:

1. Whether, under section 1341,1 petitioners are entitled to a credit against their income tax for 1984 in an amount equal to the decrease in their income tax for 1981 attributable to the removal from 1981 gross income of $54,400, which was...

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