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PACIFIC TRANSPORT CO. v. UNITED STATES

No. 209-72.

544 F.2d 493 (1976)

PACIFIC TRANSPORT CO. and subsidiaries v. The UNITED STATES.

United States Court of Claims.

October 20, 1976.

Attorney(s) appearing for the Case

Valentine Brookes, San Francisco, Cal., attorney of record, for plaintiff. Lawrence V. Brookes and Brookes, Brookes & Vogl, San Francisco, Cal., of counsel.

Fenton P. Wilkinson, Washington, D.C., with whom was Asst. Atty. Gen. Scott P. Crampton, Washington, D.C., for defendant. Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D.C., of counsel.

Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA, KUNZIG and BENNETT, Judges, en banc.

ON PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DEFENDANT'S CROSS MOTION FOR PARTIAL SUMMARY JUDGMENT

KASHIWA, Judge.

This is a tax refund action involving the investment tax credit provisions of the Internal Revenue Code of 1954, § 38 and §§ 46-48.1 The case is before the court on cross motions for partial summary judgment. For the reasons stated below, we hold for the plaintiff.

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