Legal Opinion
Musco Sports Lighting, Inc. v. Commissioner
Court of Appeals for the Eighth Circuit
Decided September 9, 1991No. 90-2925PublishedCited by 7 opinions
1Opinion of the Court
WOLLMAN, Circuit Judge.
Musco1 Sports Lighting, Inc. appeals the tax court’s refusal to allow certain investment tax credits. We affirm.
*907I.
Musco custom designs, manufactures, and distributes lighting systems for athletic facilities. The lighting systems consist of light fixtures bolted to poles at the facilities. During 1981 and 1982, Musco contracted to install lighting systems for thirty-one customers who were governmental units under Internal Revenue Code § 48(a)(5), 26 U.S.C. § 48(a)(5) (1954) 2, and three customers who were tax-exempt organizations under section 48(a)(4). Under each…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moser v. CommissionerCourt of Appeals for the Eighth Circuit · 1990
- Xerox Corp. v. United StatesUnited States Court of Claims · 1981
- Smith v. CommissionerUnited States Tax Court · 1989
3Cited by7 opinions
- Wal-Mart Stores, Inc. & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1998
- Henry J. Langer and Patricia K. Langer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1993
- Estate of Joseph A. Vak, Deceased, Joseph R. Vak, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1992
- Haury v. CommissionerCourt of Appeals for the Eighth Circuit · 2014
- Musco Sports Lighting, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
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