Opinion ID: 545550
Heading Depth: 3
Heading Rank: 2

Heading: Useful Life of Data Processing Equipment

Text: 22 The Tax Court also relied heavily on Carland's own retirement data in determining the useful life of data processing equipment. The court considered testimony of one of Carland's witnesses who estimated the useful life of this equipment to be 5 years. However, the same witness indicated that some data processing equipment remained in service for as long as 15 years. Carland argues that the court's finding of 10 years was clearly erroneous. 23 Again, we find no error in the Tax Court's finding. Our review of Carland's retirement schedule reveals service periods for data processing equipment ranging from 3 to 15 years, with an average of around 8 years. Approximately one-half of the items listed were kept in service for 9 to 10 years. Significantly, over two-thirds of the class 400 units placed in service from 1964 to 1975 are not listed as having been retired by 1984. See Jt.App. at 990-91. Based on this we cannot say that the Tax Court was clearly erroneous in finding a useful life of 10 years for Carland's data processing equipment. 24