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HAUPTLI v. C.I.R.

No. 89-9001.

902 F.2d 1505 (1990)

August J. HAUPTLI, Jr. and Barbara Hauptli, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

May 8, 1990.

Attorney(s) appearing for the Case

Thomas J. Kennedy, Kennedy Berkley Yarnevich & Williamson, Salina, Kan., for petitioners-appellants.

Joel A. Rabinovitz, Atty., Tax Div., Dept. of Justice, Washington, D.C. (James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen and Jonathan S. Cohen, Attys. Tax Div. Dept. of Justice, Washington, D.C., with him on the brief), for respondent-appellee.

Before ANDERSON and BRORBY, Circuit Judges, and THEIS, District Judge.

STEPHEN H. ANDERSON, Circuit Judge.

Taxpayers, August J. and Barbara Hauptli, appeal a decision of the United States Tax Court sustaining an income tax deficiency for the calendar year 1983 in the amount of $13,668. The Tax Court held that the taxpayers improperly claimed an investment credit for compressed gas storage cylinders which they had purchased and leased to a welding supply company. Hauptli v. Commissioner, 56 T.C.M. (CCH) 583

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