Legal Opinion
Borchers v. Commissioner
United States Tax Court
Decided August 4, 1988No. Docket No. 3576-86UnpublishedCited by 2 opinions
1Opinion of the Court
RICHARD J. BORCHERS and JANE E. BORCHERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Borchers v. Commissioner
Docket No. 3576-86.
United States Tax Court
T.C. Memo 1988-349; 1988 Tax Ct. Memo LEXIS 374; 55 T.C.M. (CCH) 1469; T.C.M. (RIA) 88349;
August 4, 1988
Bernie H. Beaver, for the petitioners.
Gail K. Gibson, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a $ 13,322 deficiency in the 1982 income tax of petitioners, husband and wife. The issue before us is whether they are entitled to an investment tax credit under section 38, I.R.C. 1954, with…
2Cases cited8 opinions
- Buddy Schoellkopf Products, Inc. v. CommissionerUnited States Tax Court · 1975
- Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- G. W. Van Keppel Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Highland Hills Swimming Club, Inc., a Corporation v. Earl R. Wiseman, District Director Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Donald G. McNamara and Valerie J. McNamara and Robert F. Christiansen and Lucille L. Christiansen v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Richard J. Borchers and Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989