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MACH-TECH, LTD. v. COMMISSIONER

Docket No. 6529-92.

67 T.C.M. 2984 (1994)

T.C. Memo. 1994-225

Mach-Tech, Ltd. Partnership, Serv-Tech, Inc., Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 23, 1994.

Attorney(s) appearing for the Case

Larry E. Jacobs and Ruth E. Salek, Five Post Oak Park, Houston, Tex., for the petitioner. David B. Mora, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

As stipulated, the only issue for consideration is whether, pursuant to section 174,1 Mach-Tech, Ltd. Partnership (Partnership) is "entitled * * * to elect to deduct its research and experimental expenditures."

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulations of fact and attached exhibits are incorporated herein by...

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