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NELSON v. C.I.R.

No. 85-2172.

793 F.2d 179 (1986)

Lowell E. NELSON and Jacqueline N. Nelson, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. (Two Cases)

United States Court of Appeals, Eighth Circuit.

Decided June 5, 1986.

Rehearing Denied July 3, 1986.

Attorney(s) appearing for the Case

Mark Arth, St. Paul, Minn., for appellants.

Steven W. Parks, Washington, D.C., for appellee.

Before LAY, Chief Judge, ROSENN, Senior Circuit Judge, and McMILLIAN, Circuit Judge.

PER CURIAM.

Lowell E. Nelson and Jacqueline N. Nelson appeal from final decisions entered in the United States Tax Court1 holding that they were not entitled to an investment tax credit for a machining center. Nelson v. Commissioner, Nos. 15818-83, 15819-83, slip op. at 10 (T.C. June 18, 1985). For reversal appellants argue that the tax court improperly disregarded appellants' cash basis method of accounting and the "one-year rule...

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