Carlson v. Commissioner
United States Tax Court
Petitioner, an individual, leased property to lessee. The property was ordered in a partly assembled condition from a third party by lessee and delivered directly to lessee's place of business. Assembly of the property was then completed by workmen selected by lessee's general manager. Such workmen received no instructions from petitioner, finished assembly of the property at lessee's place of business, and were paid directly by lessee.
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Petitioner, an individual, leased property to lessee. The property was ordered in a partly assembled condition from a third party by lessee and delivered directly to lessee's place of business. Assembly of the property was then completed by workmen selected by lessee's general manager. Such workmen received no instructions from petitioner, finished assembly of the property at lessee's place of business, and were paid directly by lessee. Petitioner's only involvement with the assembly process was reimbursing lessee for the costs and expenses associated with completing assembling of the…
1Opinion of the Court
Irwin, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income taxes:
Year Deficiency Year Deficiency
1971 . $209 1974 .$8,726
1972 . 1,965 1975 .12,486
1973 .2,534 1976 . 3,598
Following a concession by petitioners, the sole issue remaining for decision is whether petitioner Laurence M. Carlson1 is entitled to the investment tax credit provided by section 382 for the years 1974, 1975, and 1976, for "apple-picking” bins that he purchased and leased to Welch Apples, Inc.
The years 1971,1972, and 1973 are involved in this case only because of the elimination of…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Hollingbery v. DunnWashington Supreme Court · 1966
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Laurence M. And Phyllis W. Carlson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Sanders v. CommissionerUnited States Tax Court · 1984
- Egizii v. CommissionerUnited States Tax Court · 1986
- Faulkner v. CommissionerUnited States Tax Court · 1987
- Borgic v. CommissionerUnited States Tax Court · 1986
19 more not listed; retrieve them via the Exa API.