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LOCKHART LEASING COMPANY v. UNITED STATES

Nos. 91-70, 289-70 and 290-70.

446 F.2d 269 (1971)

LOCKHART LEASING COMPANY, Appellee, v. UNITED STATES of America, Appellant. LOCKHART LEASING COMPANY, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases).

United States Court of Appeals, Tenth Circuit.

June 8, 1971.

Attorney(s) appearing for the Case

Stephen H. Hutzelman, Atty., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., and C. Nelson Day, U. S. Atty., with him on the Brief), for appellants.

J. Jay Bullock, Salt Lake City, Utah, for appellee.

Before HILL, SETH, and DOYLE, Circuit Judges.

SETH, Circuit Judge.

These appeals come to this court as two cases from the Tax Court and one case from the United States District Court for the District of Utah. Each case raises the question whether the taxpayer was entitled to the investment credit which was allowable under section 38 of the Internal Revenue Code of 1954. The Tax Court held, 54 T.C. 301, that the taxpayer for its tax years ended in 1962 and 1964 was entitled to the...

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