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MERCHANTS REFRIGERATING CO. OF CAL. v. U. S.

No. 79-4378.

659 F.2d 116 (1981)

MERCHANTS REFRIGERATING COMPANY OF CALIFORNIA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 13, 1981.

Rehearing and Rehearing Denied November 25, 1981.

Attorney(s) appearing for the Case

Harry Geist, White Plains, N. Y., argued, for plaintiff-appellant; Edward Lacy, Sr., Lacy & Lacy, Modesto, Cal., on brief.

Barry Lieberman, Washington, D. C., argued, for defendant-appellee; Gilbert E. Andrews, Washington, D. C., on brief.

Before MERRILL and CHOY, Circuit Judges, and HAUK, District Judge.

Rehearing and Rehearing En Banc Denied November 25, 1981.

PER CURIAM:

Appellant Merchants Refrigerating Company of California (Merchants) provides cold storage facilities for food processors. Between 1973 and 1974, Merchants constructed large frozen food storage and shipping structures at Salinas and Modesto, California. Merchants contends these facilities are used "for the bulk storage of fungible commodities" under Int.Rev.Code § 48(a)(1)(B)(iii) which...

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