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WAGNER v. C. I. R.

No. 74-1642.

518 F.2d 655 (1975)

I. J. and Ilene J. WAGNER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided June 26, 1975.

Attorney(s) appearing for the Case

J. Jay Bullock of Bullock & Clark, Salt Lake City, Utah, for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen and Carolyn R. Just, Attys., Tax Div., Dept. of Justice, for respondent-appellee.

Before HILL, SETH and BARRETT, Circuit Judges.

SETH, Circuit Judge.

I. J. and Ilene J. Wagner appeal from a decision of the United States Tax Court upholding the Commissioner's determination of income tax deficiencies for the years 1969 and 1970. 33 T.C.M. 201. Ilene J. Wagner is a party solely by having filed joint income tax returns for 1969 and 1970 with her husband, I. J. Wagner. The deficiencies relate to the disallowance of depreciation deductions taken by Wagner...

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