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PARKER v. C.I.R.

No. 86-7045.

822 F.2d 905 (1987)

James J. PARKER and Rosemarie Parker, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 22, 1987.

Attorney(s) appearing for the Case

Charles W. Johnson, Las Vegas, Nev., for petitioners-appellants.

Roger M. Olsen, Michael L. Paup, Richard Farber, Robert S. Parish, Jr. and Nancy Morgan, Washington, D.C., for respondent-appellee.

Before NORRIS, BEEZER and BRUNETTI, Circuit Judges.

BRUNETTI, Circuit Judge:

FACTS

The individual taxpayer designed and built dollar slot machines. He leased some of them to the Lady Luck casino and received fixed periodic payments. He also placed some of the machines in the Golden Gate casino and signed a "participation agreement" under which he received 40% of the net profits produced by his machines. Under both agreements, the taxpayer was required to service, maintain, modify, and update the machines...

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