BROWN v. COMMISSIONER

Docket No. 15122-79.

43 T.C.M. 1163 (1982)

T.C. Memo. 1982-217

Roscoe D. Brown and Lillian Brown v. Commissioner.

United States Tax Court.

Filed April 26, 1982.


Attorney(s) appearing for the Case

W. Kendall Brown and Harold N. Schneebeck, Jr., Register Building, Des Moines, Iowa, for the petitioners. Jack Forsberg, for the respondent.


Memorandum Opinion

SHIELDS, Judge:*

Respondent determined a deficiency of $5,200 in petitioners' Federal income taxes for 1976. The sole issue for decision is whether a piece of farming equipment acquired by petitioners was "used section 38 property" within the meaning of section 48.1 Resolution of this issue controls whether petitioners are entitled to...

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