Pepcol Mfg. Co. v. Commissioner
United States Tax Court
P purchased equipment which it used to process animal bone into gelatin bone. Held, P's equipment constitutes "recycling equipment" within the meaning of sec. 48(1)(6), I.R.C.Held, further, the exclusion of "animal waste" from the category of "solid waste" in the definition of "recovery equipment" in sec. 1.48-9(g)(1), Income Tax Regs., is invalid.
1Opinion of the Court
Pepcol Manufacturing Co., Petitioner v. Commissioner of Internal Revenue, Respondent
Pepcol Mfg. Co. v. Commissioner
Docket No. 38290-86
United States Tax Court
98 T.C. 127; 1992 U.S. Tax Ct. LEXIS 14; 98 T.C. No. 11;
February 5, 1992, Filed
Decision will be entered for petitioner.
P purchased equipment which it used to process animal bone into gelatin bone. Held, P's equipment constitutes "recycling equipment" within the meaning of sec. 48(1)(6), I.R.C.Held, further, the exclusion of "animal waste" from the category of "solid waste" in the definition of "recovery equipment" in sec. 1.48-9(g)(1),…
Also in this document: Concurrence; Dissent.
2Cases cited15 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Helvering v. HorstSupreme Court of the United States · 1940
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
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