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ILLINOIS VALLEY PAVING CO. v. COMMISSIONER

Docket No. 12074-79.

42 T.C.M. 909 (1981)

T.C. Memo. 1981-468

Illinois Valley Paving Co. v. Commissioner.

United States Tax Court.

Filed August 27, 1981.

Attorney(s) appearing for the Case

Theodore C. Rammelkamp, Jr., and Larry D. Kuster, 11 Dunlap Court, Jacksonville, Ill., for the petitioner. Roberta P. Cona, for the respondent.

Memorandum Findings of Facts and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended November 30, 1972, in the amount of $14,703.43.1 After concessions, the only issue for decision is whether two pieces of construction equipment purchased by petitioner in 1975 constitute "new section 38 property" as defined in section 48(b),2 so as...

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