Gibson & Associates, Inc. v. Comr., 136 T.C. 195 (2011)

(engineering and heavy construction company that builds or rehabilitates streets, bridges, airport runways, etc. that have suffered from various casualties and claimed that its gross receipts were domestic production gross receipts (DPGR) eligible to be included in computing deduction under I.R.C. Sec. 199 resulting in a deduction of $63,435; court holds that such amounts are DPGR to extent firm erected or substantially renovated real property by materially increasing its value, substantially prolonging its life or adapting the property to a new or different use and was not a repair).