J.M. Huber Corp. v. United States

OPINION

NETTESHEIM, Judge.

This case comes before the court after argument on defendant’s motion to dismiss, which, for all intents and purposes, is to be treated as a motion for judgment on the pleadings since defendant filed its answer prior to the instant motion. See RCFC 12(b), (c). The issues are 1) whether the taxpayer is entitled to the business energy credit for the construction or acquisition of “alternative energy property,” pursuant to 26 U.S.C. (“I.R.C.”) § 48(l)(3) (1988), and the pertinent regulation, Treas.Reg. § 1.48-9(c) (1984), 26 C.F.R. 221-25 (1984), i.e., “equipment…