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THIRUP v. COMMISSIONER OF INTERNAL REVENUE

No. 73-2351.

508 F.2d 915 (1974)

Arne THIRUP and Pauline Thirup, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

December 23, 1974.

Attorney(s) appearing for the Case

George E. Link, Thelen, Marrin, Johnson & Bridges, San Francisco, Cal., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellee.

Before ELY and WALLACE, Circuit Judges, and JAMESON, Senior District Judge.

OPINION

ELY, Circuit Judge:

This is a tax case in which Arne and Pauline Thirup, the appellants, claim a $4,755.41 tax credit pursuant to section 38 of the Internal Revenue Code for investments in greenhouses used in their business of growing and selling cut flowers. After concluding that the greenhouses were "buildings" as that term is used in section 48 of the Code, and therefore ineligible for the investment tax credit, the Commissioner of Internal Revenue...

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