Legal Opinion
Richard J. Borchers Jane E. Borchers v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 23, 1991No. 90-2724PublishedCited by 105 opinions
1Opinion of the Court
FAGG, Circuit Judge.
Richard J. Borchers and Jane E. Borch-ers appeal the tax court’s decision denying them an investment tax credit on computer equipment Richard leased to the Borchers-es’ wholly-owned corporation, Decision Systems, Inc., in 1982. See 26 U.S.C. § 46(e)(3)(B) (1982) (amended 1988). We affirm.
This is the second time we have had this case before us. Initially the tax court held the Borcherses were entitled to an investment tax credit, Borchers v. Commissioner, 55 T.C.M. (CCH) 1469 (1988), and the Commissioner appealed. We could not effectively review the decision because the tax…
2Cases cited9 opinions
- Borchers v. CommissionerUnited States Tax Court · 1990
- Charles H. Bethea v. Levi Strauss and CompanyCourt of Appeals for the Eighth Circuit · 1990
- Ricardo Newball v. Offshore Logistics InternationalCourt of Appeals for the Fifth Circuit · 1986
- Donald G. McNamara and Valerie J. McNamara and Robert F. Christiansen and Lucille L. Christiansen v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Eugene R. Connor and Mary P. Connor v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by105 opinions
- King's Court Mobile Home Park, Inc. v. CommissionerUnited States Tax Court · 1992
- Hitchins v. CommissionerUnited States Tax Court · 1994
- Alumax Inc. v. CommissionerUnited States Tax Court · 1997
- Lawinger v. Comm'rUnited States Tax Court · 1994
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
100 more not listed; retrieve them via the Exa API.