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DES MOINES COLD STORAGE CO., INC. v. COMMISSIONER

Docket No. 26601-83.

55 T.C.M. 980 (1988)

T.C. Memo. 1988-241

Des Moines Cold Storage Co., Inc. v. Commissioner.

United States Tax Court.

Filed May 26, 1988.

Attorney(s) appearing for the Case

Carlton T. King, 2600 Ruan Center, Des Moines, Iowa, for the petitioner. Mark E. O'Leary, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined the following deficiencies in petitioner's Federal corporate income taxes:

   Year Ended                 Deficiency

   December 31, 1976 .................  $75,7771
   December 31, 1979 .................   92,806

The issue for decision is whether petitioner is entitled to investment tax credits ("ITC") under...

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