Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-89-09009/USCOURTS-ca10-89-09009-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Alan R. Rackstraw
Appellant
Marcia Y. Rackstraw
Appellant

Document Text:

UNITED STATES COURT OF APPEALS 

FOR THE TENTH CIRCUIT 

ALAN R. RACKSTRAW and 

MARCIA Y. RACKSTRAW, 

Petitioners-Appellants, 

F 1 LED 

t.Jniwd States Coutt of Appeals 

T.,,..,.'..., r:- _.., ,; .. 

JAN 2 3 19SO 

ROBERT L. I--lOECKER 

Clerk 

v. No. 89-9009 

COMMISSIONER OF INTERNAL 

REVENUE, 

Respondent-Appellee. 

(Tax Court No. 176-88) 

ORDER AND JUDGMENT* 

Submitted on the Briefs: 

Before LOGAN, MOORE, and ANDERSON, Circuit Judges.· 

This is an appeal from a tax court determination that an 

addition to the home of petitioners, Mr. and Mrs. Rackstraw, is 

not renewable energy source property which would entitle 

*This order and judgment has no precedential value and shall not 

be cited, or used by any court within the Tenth Circuit, except 

for purposes of establishing the doctrines of the law of the case, 

res judicata, or collateral estoppel. 10th Cir. R. 36.3. 

Appellate Case: 89-9009 Document: 01019961097 Date Filed: 01/23/1990 Page: 1 
petitioners to tax credits for tax years 1982 and 1983. Our 

review of the issues and the record leads us to the conclusion the 

tax court correctly decided the issues, and we therefore affirm 

its decision. 

The main contention of the petitioners centers on their 

belief the structure is an energy source property because they use 

it only for that purpose. While the record supports petitioners' 

claim that their use for other purposes was only .incidental, 

unfortunately for them the test is not based upon actual use. The 

tax court's analysis leading to the conclusion that the potential 

use of the property governs whether it meets the definition of a 

renewable energy source property is correct. For the reasons set 

forth in its memorandum of fact and opinion, -the judgment of the 

tax court is AFFIRMED. The mandate shall issue forthwith. 

Entered for the Court 

John P. Moore 

Circuit Judge 

-2-

Appellate Case: 89-9009 Document: 01019961097 Date Filed: 01/23/1990 Page: 2