Memorandum Findings of Fact and Opinion
PATE, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) of the Code and Rules 180, 181 and 182.
Respondent determined a deficiency of $742.22 in petitioners' 1986 Federal income tax. The issues for our decision are whether petitioners may revoke their election to expense certain farm equipment and substitute other farm equipment in its stead...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.