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VALLEY NATURAL FUELS v. COMMISSIONER

Docket No. 29717-89.

62 T.C.M. 229 (1991)

T.C. Memo. 1991-341

Valley Natural Fuels, Steven Arthur Richards, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed July 25, 1991.

Attorney(s) appearing for the Case

Craig G. Christensen and John E. Barrus, for the petitioner. Steven A. Wilson, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined the following adjustments to Valley Natural Fuels' (VNF) partnership return for 1983, 1984, and 1985:

Adjustment                               1983        1984       1985

ACRS Depreciation .................   $    1,653   $295,020   $ 90,098
investment Credit Property ........    1,490,000     70,000   (299,290)
Business Energy Credit...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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