Arne Thirup and Pauline Thirup v. Commissioner of Internal Revenue

OPINION

ELY, Circuit Judge:

This is a tax case in which Arne and Pauline Thirup, the appellants, claim a $4,755.41 tax credit pursuant to section 38 of the Internal Revenue Code for investments in greenhouses used in their business of growing and selling cut flowers. After concluding that the greenhouses were “buildings” as that term is used in section 48 of the Code, and therefore ineligible for the investment tax credit, the Commissioner of Internal Revenue disallowed the Thirups’ claimed credit, and the Tax Court upheld the Commissioner’s decision. Arne Thirup, 59 T.C. 122 (1972). We reverse.