Leo and Evelyn Trentadue - Page 1
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.
Philip J. Terry, for petitioners.
Cathy A. Goodson, H. Clifton Bonney, Jr., and Andrew R.
Moore, for respondent.
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Last modified: November 10, 2007