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HVIDDING v. COMMISSIONER

Docket No. 6934-00.

85 T.C.M. 1398 (2003)

T.C. Memo. 2003-151

Bernard William Hvidding and Faleasiu E. Hvidding v. Commissioner.

United States Tax Court.

Filed May 23, 2003.

Attorney(s) appearing for the Case

Paul J. Sulla, Jr., for the petitioners.

Jonathan J. Ono, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge.

Respondent determined a deficiency in petitioners' Federal income tax of $536 for 1996. The sole issue for decision is whether petitioners are entitled to a $536 energy tax credit for 1996. We hold that they are not.

Unless otherwise provided, section references are to the Internal Revenue Code in effect for 1996. References to petitioner are to Bernard William Hvidding.

FINDINGS OF...

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