Henry J. Langer and Patricia K. Langer v. Commissioner of Internal Revenue

Henry J. Langer and Patricia Langer appeal the decision of the United States Tax Court concerning their 1984, 1985, and 1986 joint tax returns. The Tax Court 1 denied them an investment tax credit and some of the deductions they claimed for the business use of their home, found they improperly failed to include a $7,500.00 settlement in their taxable income for 1984, and charged them with additions to tax under 26 U.S.C. §§ 6653(a) and 6661. We affirm.

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The Langers carry on two businesses from their home. The first, “i care, inc.,” is a corporation of which Patricia Langer is an officer. The…