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EVANS v. C. I. R.

No. 75-3910.

557 F.2d 1095 (1977)

Sam C. and Patricia L. EVANS, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 17, 1977.

Attorney(s) appearing for the Case

Rodney J. Owens, Ronald M. Mankoff, Dallas, Tex., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Michael L. Paup, Mary L. Jennings, Gilbert T. Andrews, Act. Chief-Appellate Sect., U. S. Dept. of Justice, Meade Whitaker, Chief Counsel, I. R. S., Washington D.C., for respondent-appellee.

Before THORNBERRY and GEE, Circuit Judges, and MARKEY, Chief Judge.

MARKEY, Chief Judge:

Taxpayer1 appeals from the decision of the United States Tax Court, 33 T.C.M. 1192 (1974), findings of fact amended, 34 T.C.M. 9 (1975), supplemental opinion, 34 T.C.M. 783 (1975), denying him personal deductions for depreciation and loss on the sale of an aircraft and for expenses of certain work on a dam. We affirm on the aircraft and reverse on the dam.

The Aircraft

Taxpayer was an officer...

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