ASSOCIATED OBST. & GYNECOLOGISTS, P.C. v. C.I.R.

No. 83-1593.

762 F.2d 38 (1985)

ASSOCIATED OBSTETRICIANS AND GYNECOLOGISTS, P.C., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 14, 1985.


Attorney(s) appearing for the Case

Patricia K. Ganier (Lead counsel), Charles A. Trost, Waller, Lansden, Dortch and Davis, Nashville, Tenn., Joseph A. Sowell (argued), for petitioner-appellant.

Joel Gerber, Acting Chief Counsel, I.R.S., Washington, D.C., Glenn L. Archer, Jr., Michael L. Paup, Tax Div., Dept. of Justice, Washington, D.C., Richard W. Perkins, Mary L. Fahey (argued), for respondent-appellee.

Before ENGEL, KENNEDY and WELLFORD, Circuit Judges.


PER CURIAM.

The taxpayer, Associated Obstetricians and Gynecologists, P.C. (AOG), appeals from a judgment of the United States Tax Court affirming the Commissioner's determination of deficiencies in the taxpayer's federal corporate income taxes for 1976 and 1977. The sole issue in this case is whether certain works of art displayed by the taxpayer in its medical offices are depreciable property entitling the taxpayer to depreciation...

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