GREENVILLE STEEL CAR CO. v. UNITED STATES

No. 551-77.

615 F.2d 911 (1980)

GREENVILLE STEEL CAR COMPANY v. The UNITED STATES.

United States Court of Claims.

February 20, 1980.


Attorney(s) appearing for the Case

John K. Barry, Pittsburgh, Pa., attorney of record, for plaintiff. Gregory D. Curtis, Pittsburgh, Pa., of counsel.

James S. Maxwell, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D. C., of counsel.

Before DAVIS, BENNETT and SMITH, Judges.


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

BENNETT, Judge:

This is a case of first impression under a now expired provision of the Tax Reform Act of 1969. The issue is whether plaintiff may, pursuant to I.R.C. § 184, amortize, over a 5-year period, certain railroad freight cars leased to three companies which are not railroads. The case is before the court on the parties' cross-motions for summary judgment...

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