Legal Opinion
Bernard Jaske and Pauline Jaske v. Commissioner of Internal Revenue Service
Court of Appeals for the Seventh Circuit
Decided June 26, 1987No. 86-3078PublishedCited by 2 opinions
1Opinion of the Court
WILL, Senior District Judge.
This case involves the question of whether the acquisition by appellant, Pauline Jaske, from the estate of her deceased father, Russell Trupke, of two used tractors and two used trailers qualifies for an investment credit under the Internal Revenue Code (“Code”). The Tax Court held that it did not. We affirm.
The Facts
Pauline Jaske’s father, Russell Trupke, operated a trucking company until he died intestate in 1979. Upon his death, Jaske, who also operated a trucking business, purchased two tractors and two trailers from her father’s estate. Jaske used the trucks…
2Cases cited5 opinions
- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. DavisSupreme Court of the United States · 1970
- Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Crawford v. CommissionerUnited States Tax Court · 1978
3Cited by2 opinions
- Gantner v. CommissionerUnited States Tax Court · 1988
- Gantner v. CommissionerUnited States Tax Court · 1988