LUONGO, District Judge.
Keplers Coal Co. (taxpayer) instituted suit against the United States under 28 U.S.C.A. § 1346(a) (1) to recover income taxes paid for the calendar year 1958. The matter is before me on cross motions for summary judgment on the pleadings and a filed "Stipulation of Facts."
The issue in this case is clear and concise: Is taxpayer entitled to the additional first year depreciation provided by section 179 of the Internal Revenue Code...
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