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PEPCOL MANUFACTURING CO. v. COMMISSIONER

Docket No. 38290-86.

98 T.C. 127 (1992)

PEPCOL MANUFACTURING CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 5, 1992.

Attorney(s) appearing for the Case

Jay P. Tarshis, for petitioner.

Lawrence C. Letkewicz, Lauren W. Gore, and Vijay Rajan, for respondent.

OPINION

TANNENWALD, Judge:1

Respondent determined a deficiency of $138,340 in petitioner's Federal income tax for the taxable year ending February 29, 1980. The issue for decision is whether petitioner's bone-processing equipment qualifies for the investment tax credit as energy property under section 48(l)(6).2

This case was submitted to the Court fully stipulated pursuant to Rule...

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