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THIRUP v. COMMISSIONER

Docket No. 7930-70.

59 T.C. 122 (1972)

ARNE THIRUP AND PAULINE THIRUP, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 19, 1972.

Attorney(s) appearing for the Case

George E. Link, for the petitioners.

Nicholas G. Stucky, for the respondent.

The Commissioner determined a deficiency of $5,591.49 in petitioners' income tax for the calendar year 1966. The sole issue remaining for decision is whether certain structures, commonly known as greenhouses, were "buildings" within the meaning of section 48(a)(1)(B), I.R.C. 1954, with the consequence that petitioner Arne Thirup's investment in such structures was ineligible for the so-called investment credit provided by section...

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