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BADGER PIPE LINE COMPANY v. COMMISSIONER

Docket No. 23441-95.

74 T.C.M. 856 (1997)

T.C. Memo. 1997-457

Badger Pipe Line Company v. Commissioner.

United States Tax Court.

Filed October 8, 1997.

Attorney(s) appearing for the Case

Travis M. Dodd, Richard B. Noulles, and Jeffrey C. Rambach, Tulsa, Okla., for the petitioner. Gary L. Bloom, for the respondent.

MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $93,440 in petitioner's Federal income tax for the taxable year ended December 31, 1991.

After concessions, the issue for decision is whether petitioner may deduct or must capitalize the expenses of relocating a portion of its pipeline.1

Background

This case was submitted fully stipulated under Rule 122.

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