Legal Opinion
Leo and Evelyn Trentadue v. Commissioner
United States Tax Court
Decided April 3, 2007No. 3510-04Unknown
1Opinion of the Court
128 T.C. No. 8
UNITED STATES TAX COURT LEO AND EVELYN TRENTADUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3510-04. Filed April 3, 2007. 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.…
2Cases cited9 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
4 more not listed; retrieve them via the Exa API.