United States Tax Court January 13, 1987, Docket Nos. 5317-83, 6450-83, 8352-83, 8798-83, 9677-83, 29230-83, 34818-83, 529-84, 25826-84 (Cooper v. Commissioner)

lead-opinion

JACOBS, Judge:

Each of these consolidated cases involves the disallowance of deductions and tax credits claimed by petitioners 2 in connection with their purchases of solar water heating systems from A.T. Bliss & Co., Inc. (A.T. Bliss).