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PAYLESS CASHWAYS, INC. v. COMMISSIONER

Docket No. 26342-95.

114 T.C. 72 (2000)

PAYLESS CASHWAYS, INC., AND ITS SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 16, 2000.

Attorney(s) appearing for the Case

Frederick Brook Voght, Rhonda Nesmith Crichlow, David F. Levy, Michael E. Baillif, and Rajiv Madan, for petitioners.

Michael L. Boman, for respondent.

RUWE, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for their taxable year ending November 29, 1986, in the amount of $240,298. The deficiency results from a disallowance of claimed investment tax credits attributable to leasehold improvements, furnishings, and equipment acquired for, and placed in service at, petitioners' corporate headquarters during petitioners' 1986 taxable year. Petitioners now claim they are entitled to...

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