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SWIFT DODGE v. C.I.R.

No. 81-7440.

692 F.2d 651 (1982)

SWIFT DODGE, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided November 19, 1982.

Attorney(s) appearing for the Case

William A. Whitledge, Washington, D.C., argued, for respondent-appellant; Gary R. Allen, Washington, D.C., on brief.

Thomas E. Smail, Jr., Sacramento, Cal., for petitioner-appellee.

Before WISDOM, SNEED and FARRIS, Circuit Judges.

FARRIS, Circuit Judge:

Swift Dodge, a California corporation, claimed an investment tax credit on its 1974 and 1975 federal income tax return for its investment in motor vehicles that were purchased for use under a "Lease Agreement" in the amounts of $25,923 and $22,168, respectively. After an audit of Swift Dodge, the Commissioner determined that the lease agreements were essentially conditional sales contracts. The Commissioner disallowed the claimed credit because...

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