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J.E. BARRON PLASTICS, INC. v. C. I. R.

No. 18040.

397 F.2d 250 (1968)

J. E. BARRON PLASTICS, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

July 12, 1968.

Attorney(s) appearing for the Case

George H. Palmer, Cincinnati, Ohio, for petitioner.

Marian Halley, Atty., Dept. of Justice, Washington, D. C., for respondent, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Issie L. Jenkins, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before EDWARDS, CELEBREZZE and McCREE, Circuit Judges.

PER CURIAM.

This Tax Court case presents a very narrow issue. In 1962 the Internal Revenue Code of 1954 was amended to provide an investment credit for manufacturing machinery. The investment credit was to apply to such machines when "acquired after December 31, 1961." Int.Rev.Code of 1954, § 48(b) (2).

The machine which is the subject of this dispute was invoiced by the manufacturer and seller on December 29, 1961. It was physically picked up by a rigging...

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