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DENNIS v. COMMISSIONER

Docket No. 3721-92.

66 T.C.M. 319 (1993)

T.C. Memo. 1993-345

J. Franklin Dennis and Beverly A. Dennis v. Commissioner.

United States Tax Court.

Filed August 5, 1993.

Attorney(s) appearing for the Case

Bobby G. Wombles, 201 W. Vine St., Lexington, Ky., for the petitioners.

Jennifer Troutman, for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' 1988 Federal income taxes of $5,571 and additions to tax of $325. After concessions, the sole issue for our decision is whether petitioners are entitled to an investment tax...

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