1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 380 F.Supp.
  5. 380 F.Supp. 96 (1974)
 

HAYDEN ISLAND, INC. v. UNITED STATES

Civil No. 72-345.

380 F.Supp. 96 (1974)

HAYDEN ISLAND, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

July 9, 1974.

Attorney(s) appearing for the Case

Souther, Spaulding, Kinsey, Williamson & Schwabe, Stephen B. Hill, Portland, Or., for plaintiff.

Scott P. Crampton, Asst. Atty. Gen., Stanley F. Krysa, James N. Flaherty, Dept. of Justice, Washington, D.C., Sidney I. Lezak, U.S. Atty., Vinita Jo Neal, Asst. U.S. Atty., Portland, Or., for defendant.

OPINION

SOLOMON, District Judge:

Hayden Island, Inc. (plaintiff) seeks to recover a portion of the corporate income taxes paid under deficiency tax assessments. The assessments were based on a finding by the Commissioner of Internal Revenue (Commissioner) that certain water and sewerage pipes and other facilities were not "section 38 property" within the meaning of 26 U. S.C. § 48(a), and hence not available for investment tax credits.

The issue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases