Johnson v. United States

OPINION

HARKINS, Senior Judge.

Plaintiffs in these six consolidated cases seek refunds of income taxes. Their income tax reports claimed depreciation deductions, investment tax credits, and energy tax credits, from investments in programs that involved so-called leveraged leasing of solar energy equipment. The depreciation deductions and tax credits were disallowed, the additional assessments have been paid, and the claims for refunds have been denied.

The complaints identified 161 individuals in a numbered list of 87 plaintiffs, 74 of which involved joint returns filed by husband and wife and…