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MUSCO SPORTS LIGHTING, INC. v. C.I.R.

No. 90-2925.

943 F.2d 906 (1991)

MUSCO SPORTS LIGHTING, INC., f/k/a Sports Acquisition Co., Successor by merger with Musco, Inc., a/k/a Musco Sports-Lighting, Inc., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 9, 1991.

Attorney(s) appearing for the Case

Burns Mossman, Des Moines, Iowa, for appellant.

Janet Bradley, Washington, D.C., argued (Shirley D. Peterson, Gary R. Allen and Robert S. Pomerance, on brief), for appellee.

Before WOLLMAN and MAGILL, Circuit Judges, and HENLEY, Senior Circuit Judge.

WOLLMAN, Circuit Judge.

Musco1 Sports Lighting, Inc. appeals the tax court's refusal to allow certain investment tax credits. We affirm.

I.

Musco custom designs, manufactures, and distributes lighting systems for athletic facilities. The lighting systems consist of light fixtures bolted to poles at the facilities. During 1981 and 1982, Musco contracted to install lighting systems...

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