T.C. Memo. 2003-151
UNITED STATES TAX COURT
BERNARD WILLIAM HVIDDING AND FALEASIU E. HVIDDING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6934-00. Filed May 23, 2003.
Paul J. Sulla, Jr., for petitioners.
Jonathan J. Ono, for 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.
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