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PIGGLY WIGGLY SOUTHERN, INC. v. C.I.R.

No. 86-8004.

803 F.2d 1572 (1986)

PIGGLY WIGGLY SOUTHERN, INC., Southern Graphic Art and Georgia Sales Company, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

November 13, 1986.

Attorney(s) appearing for the Case

Roger M. Olsen, Asst. Atty. Gen., Dept. of Justice, Tax Div., Michael L. Paup, Chief, Appellate Section, William A. Whitledge, Jonathan Cohen, Washington, D.C., for respondent-appellant.

Charles T. Zink, Atlanta, Ga., for petitioners-appellees.

Before KRAVITCH and CLARK, Circuit Judges, and MORGAN, Senior Circuit Judge.

CORRECTED OPINION

KRAVITCH, Circuit Judge:

In this case we must decide whether supermarkets that install heating, ventilating, and air conditioning (HVAC) units to meet temperature or humidity requirements essential for the operation of other machinery, may qualify for an investment tax credit under I.R.C. § 38. We affirm the tax court's decision that the taxpayer here qualified for the credit because the sole justification for installation of the HVAC...

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