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J. E. BARRON PLASTICS, INC. v. COMMISSIONER

Docket No. 4874-65.

47 T.C. 638 (1967)

J. E. BARRON PLASTICS, INC., AN OHIO CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 24, 1967.

Attorney(s) appearing for the Case

George H. Palmer, for the petitioner.

Conley G. Wilkerson, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's income tax for its fiscal year ended June 30, 1962, in the amount of $1,896.13.

The sole issue for our determination is whether petitioner "acquired" a plastics injection molding machine after December 31, 1961, so as to be entitled to an investment credit under section 38.1 It is conceded that petitioner is otherwise entitled to the credit in the amount...

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