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HAUPTLI v. C.I.R.

No. 91-9006.

951 F.2d 1193 (1991)

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

United States Court of Appeals, Tenth Circuit.

December 19, 1991.

Attorney(s) appearing for the Case

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

Shirley D. Peterson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C. (Gary R. Allen, Jonathan S. Cohen and Joel A. Rabinovitz with her on the brief), for respondent-appellee.

Before ANDERSON, TACHA and BRORBY, Circuit Judges.

BRORBY, Circuit Judge.

The issue in this case is whether taxpayers, August J. Hauptli, Jr., and Barbara Hauptli, noncorporate lessors of personal property, are entitled to an investment tax credit because their lease of compressed gas cylinders was for a term of less than fifty percent of the useful life of the cylinders as required for the credit by section 46(e)(3)(B) of the Internal Revenue Code.1 Because we agree with the tax court...

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