Grindle v. Comm’r, T.C. Memo 1993-297

Memorandum Opinion RUWE, Judge: Respondent determined a deficiency in petitioners’ 1988 Federal income tax and additions to tax as follows: Additions to Tax ———————— Deficiency Sec. 6653(a) Sec. 6661 $13,759 $687.95 $3,439.75 The issues for decision are whether petitioners are entitled to a deduction in the amount of $56,000 for research and experimental expenditures, which […]