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BORCHERS v. COMMISSIONER OF INTERNAL REVENUE

No. 89-1038.

889 F.2d 790 (1989)

Richard J. BORCHERS and Jane E. Borchers, Respondents, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner.

United States Court of Appeals, Eighth Circuit.

Decided November 16, 1989.

Attorney(s) appearing for the Case

Richard Farber, Washington, D.C., for petitioner.

Bernie H. Beaver, Minneapolis, Minn., for respondents.

Before FAGG, Circuit Judge, HENLEY, Senior Circuit Judge, and BEAM, Circuit Judge.

FAGG, Circuit Judge.

The Commissioner of Internal Revenue (the Commissioner) appeals a decision in favor of Richard J. Borchers and Jane E. Borchers. The Tax Court held the Borcherses were entitled to an investment tax credit on computer equipment leased by Richard J. Borchers to their wholly-owned corporation in 1982. We vacate the decision and remand.

The Tax Court's opinion recognizes the Borcherses' entitlement to an investment tax credit under 26 U.S...

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