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EVERSON v. U.S.

No. 95-35247.

108 F.3d 234 (1997)

Gary EVERSON and Mary Everson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 4, 1997.

Attorney(s) appearing for the Case

Gary Everson, Hendrickson, Everson, Noennig & Woodward, Billings, Montana, for plaintiffs-appellants.

Teresa E. McLaughlin and Gary R. Allen, Attorneys, United States Department of Justice, Washington, D.C., for defendant-appellee.

Before: LAY, WRIGHT and LEAVY, Circuit Judges.

EUGENE A. WRIGHT, Circuit Judge.

We consider whether taxpayers may depreciate or receive tax credits for 250,000 trees and bushes that serve as windbreaks on their commercial farm. We hold that they may not.

FACTS

In 1983, taxpayers Gary and Mary Everson purchased an undivided 64 percent interest in a 3,700 acre wheat farm in Carbon County, Montana. The purchase price was approximately $1,200,000, including improvements and equipment. The...

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