                      IN THE UNITED STATES COURT OF APPEALS

                                  FOR THE FIFTH CIRCUIT

                                  ________________________

                                        No. 95-60301
                                  ________________________


EL CHARRO TV RENTAL, INC.;
DIANA L. PETERS, Tax Matters Person,
                                                                      Petitioners-Appellants,

                                             VERSUS

COMMISSIONER OF INTERNAL REVENUE,
                                                                      Respondent-Appellee.


                 ___________________________________________________

                   Appeal from the decision of the United States Tax Court
                                         (24840-91)
                ____________________________________________________

                             February 14, 1996
Before REYNALDO G. GARZA, WIENER, and STEWART, Circuit Judges.

PER CURIAM:*


       El Charro appeals from the tax court’s decision holding that the rental units were not properly

depreciated under the income forecast method. We have thoroughly reviewed the record and

considered the arguments raised by the parties. Finding no error in the tax court’s ruling, we

AFFIRM for the reasons presented by the tax court in the opinion published at T.C. Memo. 1994-601

(U.S. Tax Ct. Dec. 7, 1994).




        *
         Pursuant to Local Rule 47.5, the court has determined that this opinion should not be
published and is not precedent except under the limited circumstances set forth in Local Rule 47.5.4.
