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MUSCO SPORTS LIGHTING, INC. v. COMMISSIONER

Docket No. 20292-88.

60 T.C.M. 18 (1990)

T.C. Memo. 1990-331

Musco Sports Lighting, Inc., f/k/a Sports Acquisition Co., Successor by Merger with Musco, Inc. a/k/a Musco Sports-Lighting, Inc. v. Commissioner.

United States Tax Court.

Filed July 2, 1990.

Attorney(s) appearing for the Case

Burns Mossman, 699 Walnut St., Des Moines, Iowa, for the petitioner. Elizabeth G. Beck and Richard V. Vermazen, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a $122,807 deficiency in petitioner's 1983 corporate income tax. After mutual concessions, the issue is whether petitioner is entitled to investment tax credits claimed in 1981 and 1982 and carried over to 1983. All section references are to the Internal Revenue Code for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Findings...

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