Court of Appeals for the Eighth Circuit March 30, 1993, 92-2797 (Henry J. Langer and Patricia K. Langer v. Commissioner of Internal Revenue)

PER CURIAM.

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

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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.