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KRAMERTOWN COMPANY, INC. v. C. I. R.

No. 73-2809 Summary Calendar.

488 F.2d 728 (1974)

The KRAMERTOWN COMPANY, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 23, 1974.

Attorney(s) appearing for the Case

Charles Delbert Hosemann, Jr., Charles L. Brocato, Jackson, Miss., for petitioner-appellant.

Scott P. Crampton, Meyer Rothwacks, Asst. Attys. Gen., Tax Div., U. S. Dept. of Justice, Leonard J. Henzke, Jr., Lawrence B. Gibbs, Acting Chief Counsel, I. R. S., Alfred S. Lombardi, Tax Div., Dept. of Justice, Washington D. C., for respondent-appellee.

Before WISDOM, AINSWORTH and CLARK, Circuit Judges.

CLARK, Circuit Judge:

The Kramertown Company (taxpayer) appeals from the tax court's holding that the cost of certain rooftop air conditioning and heating units was not eligible for the investment credit.1 We affirm.

The facts relevant to this appeal were mainly stipulated and are in part as follows. Taxpayer is the owner of a seven store shopping center. It provides rooftop heating and air conditioning units to six of the center...

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