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MATSON NAVIGATION COMPANY v. COMMISSIONER

Docket Nos. 1625-74, 1626-74.

67 T.C. 938 (1977)

MATSON NAVIGATION COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ALEXANDER AND BALDWIN, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 16, 1977.

Attorney(s) appearing for the Case

Hart H. Spiegel and Robert C. Livsey, for the petitioners.

Vernon R. Balmes, for the respondent.

OPINION

SIMPSON, Judge:

The petitioners have made a timely motion for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The issues raised by this motion are: (1) Whether Matson Navigation Co. (Matson) can justify its claimed depreciation deductions for its water transportation equipment for the taxable years 1965 through 1969 on the basis of Rev. Proc. 62-21, 1962-2 C.B. 418,1 as...

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