SCHENK v. C. I. R.

No. 81-4084.

686 F.2d 315 (1982)

Laverne SCHENK and Margaret Schenk, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 20, 1982.


Attorney(s) appearing for the Case

Ronald D. Nickum, Donald R. Ham, Michael C. Lynch, Amarillo, Tex., for petitioners-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Carleton D. Powell, Michael L. Paup, William A. Whitledge, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BROWN, GOLDBERG and POLITZ, Circuit Judges.


GOLDBERG, Circuit Judge:

"To every thing there is a season, and a time to every purpose under the heaven: A time to be born, and a time to die; a time to plant, and a time to pluck up that which is planted;"1 a time to purchase fertilizer, and a time to take a deduction for that which is purchased. In this appeal from a Tax Court decision, we are asked to determine when the time for taking a fertilizer deduction should be.

I....

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