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MORRISON, INC. v. C.I.R.

No. 88-8665.

891 F.2d 857 (1990)

MORRISON, INCORPORATED, et al., Petitioners-Appellees, Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Eleventh Circuit.

January 9, 1990.

Attorney(s) appearing for the Case

William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, William A. Whitledge, Appellate Staff, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellant, cross-appellee.

Thomas W. Power, Power & Coleman, Tracy J. Power, Washington, D.C., for petitioners-appellees, cross-appellants.

Before TJOFLAT, Chief Judge, HATCHETT, Circuit Judge, and MORGAN, Senior Circuit Judge.

HATCHETT, Circuit Judge.

In this appeal, we affirm the Tax Court's rulings, including its use of a functional allocation approach in determining whether a taxpayer is entitled to an investment tax credit due to the use of tangible personal property.

I. FACTS

Morrison, Inc. and nine related corporations (collectively "Morrison") operate cafeteria-style restaurants throughout the South. In 1977 and 1978, Morrison built several new restaurants and claimed...

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