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NEW GAMING SYSTEMS, INC. v. COMMISSIONER

Docket Nos. 11597-99, 18726-99.

82 T.C.M. 794 (2001)

T.C. Memo. 2001-277

New Gaming Systems, Inc. v. Commissioner.

United States Tax Court.

Filed October 10, 2001.

Attorney(s) appearing for the Case

Spencer T. Malysiak, for the petitioner. Christian A. Speck, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge.

These cases are before the Court on respondent's motion for partial summary judgment under Rule 121.1

The sole issue is whether petitioner properly elected to opt out of depreciating its rental game equipment under the modified accelerated cost recovery system (MACRS) pursuant to section 168(f)(1).

Background

At the...

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