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JOHNSON v. COMMISSIONER

Docket No. 26430-88.

62 T.C.M. 254 (1991)

T.C. Memo. 1991-346

James E. Johnson and Susanna E. Johnson v. Commissioner.

United States Tax Court.

Filed July 29, 1991.

Attorney(s) appearing for the Case

James E. Johnson and Susanna E. Johnson, pro se. John A. Guarnieri, for the respondent.

Memorandum Findings of Facts and Opinion

COLVIN, Judge:

The primary issue for decision is whether petitioners are entitled to depreciation deductions and investment tax credits relating to a claimed $5 million purchase of Charolais cattle. As discussed below, we conclude they are not.

Respondent determined the following deficiencies in income tax and additions to tax:

                                                     Additions to...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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