Trentadue v. Comm'r
United States Tax Court
Ps depreciated trellising, drip irrigation systems, and a well as farm machinery or equipment, in connection with their farming activity of growing wine grapes. R determined that such property would have a longer class life and be depreciable as permanent improvements to land. Held: The trellising was properly classified as farm machinery or equipment, and the irrigation systems and well should be classified as land improvements.
1Opinion of the Court
OPINION
Gerber, Judge:
Respondent determined income tax deficiencies for petitioners’ 1999 and 2000 tax years of $12,339 and $5,473, respectively. The deficiencies are solely attributable to respondent’s adjustments to items connected with petitioners’ farming activity, which involved the growing of grapes for the production of wine. The issues remaining for our consideration involve the class life and depreciation recovery periods for three different assets used by petitioners in their farming activity. In particular we consider whether petitioners’ wine grape trellises, irrigation systems,…
2Cases cited8 opinions
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Kimmelman v. CommissionerUnited States Tax Court · 1979
- The Kramertown Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- Trentadue v. Comm'rUnited States Tax Court · 2007