Court of Appeals for the Seventh Circuit September 16, 1982, 81-2928 (Illinois Valley Paving Company v. Commissioner of Internal Revenue)

PER CURIAM.

Taxpayer Illinois Valley Paving Company wanted to acquire two new roadbuilding machines manufactured by CMI Corporation. For a number of sound economic reasons, however, the Paving Company did not want to assume the risks inherent in the initial purchase of the machines.