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PEPCOL MFG. CO. v. C.I.R.

No. 92-9008.

13 F.3d 355 (1993)

PEPCOL MANUFACTURING CO., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

December 29, 1993.

Attorney(s) appearing for the Case

Richard Farber, Attorney, Tax Div. (Mary Frances Clark, Attorney, Tax Div., with him on the brief), Dept. of Justice, Washington, DC for respondent-appellant.

Jay P. Tarshis (Dennis C. Waldon) of Gottlieb and Schwartz, Chicago, IL for petitioner-appellee.

Before McKAY, GOODWIN and SEYMOUR, Circuit Judges.

GOODWIN, Circuit Judge.

The Commissioner of Internal Revenue appeals the decision by the Tax Court reversing the Commissioner's decision that Pepcol Manufacturing Co. ("Pepcol") had taken an unauthorized "energy" investment credit which resulted in a $138,340 income tax deficiency for the 1980 year. We review this question of statutory construction as a question of law, and reverse.

The appeal presents two questions: (1) whether taxpayer's specialized manufacturing...

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