Julian O. Von Kalinowski Penelope J. Von Kalinowski v. Commissioner Internal Revenue Service

45 F.3d 438 75 A.F.T.R.2d 95 -325, 95-1 USTC P 50,033 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Julian O. VON KALINOWSKI; Penelope J. Von Kalinowski, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70424. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 4, 1994. Decided Dec. 19, 1994. Before: WIGGINS, KOZINSKI and THOMPSON, Circuit Judges. 1 MEMORANDUM * 2 We agree with the taxpayers that under Cooper v. Commissioner, 88 T.C. 84 (1987), and Waddell v. Commissioner, 86 T.C. 848 (1986), their solar energy equipment was placed in service in 1985. The taxpayers contracted with Photosil and an affiliate to have the equipment installed, operated and maintained at a McDonald's restaurant in Bakersfield. The taxpayers themselves never intended to operate the equipment in the course of their business venture because, contrary to the suggestion of Respondent, the taxpayers weren't engaged in the business of…