Satrum v. Commissioner
United States Tax Court
Petitioner's egg-producing operations were contained within several sheet metal, quonset-type structures. Each was designed specifically for housing chickens, provided the proper environment, and required a minimum of human maintenance and supervision.
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Petitioner's egg-producing operations were contained within several sheet metal, quonset-type structures. Each was designed specifically for housing chickens, provided the proper environment, and required a minimum of human maintenance and supervision. Held, the structures were integrally related to the property housed within; they are not "buildings" but rather "other tangible property" within the meaning of sec. 48(a)(1)(B), and qualify for the investment credit as "section 38 property."
1Opinion of the Court
SteRKett, Judge:
The Commissioner determined deficiencies in the petitioners’ Federal income taxes as follows:
Year Deficiency
1967 _,.__$7,240
1968 _ 14,698
1969 —._ 48,990
The parties have made certain concessions leaving for adjudication the issue of whether certain structures, known as egg-producing facilities, were “building[s]” within the meaning of section 48(a) (1) (B), I.R.C. 1954,1 thereby making petitioners’ investment in such structures ineligible for the investment credit provided by section 38.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of…
2Cases cited5 opinions
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Catron v. CommissionerUnited States Tax Court · 1968
- Central Citrus Co. v. CommissionerUnited States Tax Court · 1972
- Brown & Williamson Tobacco Corp. v. United StatesDistrict Court, W.D. Kentucky · 1973
- Adolph Coors Co. v. CommissionerUnited States Tax Court · 1968
3Cited by38 opinions
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Scott Paper Co. v. CommissionerUnited States Tax Court · 1980
- Yellow Freight System, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Arne Thirup and Pauline Thirup v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
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