SUPER FOOD SERVICES, INC. v. UNITED STATES

No. 17254.

416 F.2d 1236 (1969)

SUPER FOOD SERVICES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

September 10, 1969.


Attorney(s) appearing for the Case

Charles W. Davis, John L. Snyder, William L. Heubaum, Chicago, Ill., Samuel H. Horne, Washington, D. C., for plaintiff-appellant; Hopkins, Sutter, Owen, Mulroy, Wentz & Davis, Washington, D. C., of counsel.

Thomas A. Foran, U. S. Atty., Chicago, Ill., Johnnie M. Walters, Asst. Atty. Gen., Bennet N. Hollander, Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before MAJOR, Senior Circuit Judge, KILEY and CUMMINGS, Circuit Judges.


On Plaintiff's Bill of Costs September 10, 1969.

CUMMINGS, Circuit Judge.

This is an appeal from a summary judgment denying certain depreciation and loss deductions in connection with retail grocery store franchise contracts acquired by taxpayer.

Taxpayer, Super Food Services, Inc., is a Delaware corporation, with its principal place of business in Chicago. It kept its books and records and filed its income tax returns on the basis of a fiscal year...

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