MARTZ v. COMMISSIONER OF INTERNAL REVENUE, 77 T.C. 749 (1981) HAROLD J. MARTZ AND POLLY I. MARTZ, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 16906-80.United States Tax Court. Filed October 1, 1981. Held, in determining whether respondent has asserted a deficiency under sec. 6211, I.R.C. 1954, respondent’s adjustments to petitioners’ investment credit must be considered […]
