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COMMISSIONER OF INTERNAL REV. v. NATIONAL LEAD CO.

No. 253, Docket 23902.

230 F.2d 161 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. NATIONAL LEAD COMPANY, Respondent.

United States Court of Appeals Second Circuit.

Decided February 14, 1956.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson, Hilbert P. Zarky, Frank E. A. Sander, Attorneys, Department of Justice, Washington, D. C., for petitioner.

Karl Riemer, Washington, D. C. (Pehle, Lesser, Mann, Riemer & Luxford, Washington, D. C., on the brief), for the respondent.

Before CLARK, Chief Judge, and FRANK and LUMBARD, Circuit Judges.

LUMBARD, Circuit Judge.

This is a petition by the Commissioner for review of a decision by the Tax Court that the taxpayer was entitled to accelerated amortization under § 124 of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 124, of the entire cost of certain "emergency facilities" constructed during World War II. Section 124(e) (1) provided:

"As used in this section, the term `emergency facility' means any facility, land, building...

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