1. Home
  2. Browse Decisions
  3. F.2d
  4. 675 F.2d
  5. 675 F.2d 113 (1982)
 

SMC CORP. v. UNITED STATES

No. 80-5373.

675 F.2d 113 (1982)

SMC CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided April 7, 1982.

Attorney(s) appearing for the Case

John H. Cary, U. S. Atty., Chattanooga, Tenn., John F. Murray, Acting Asst. Atty. Gen., M. Carr Ferguson (Lead Counsel), Michael L. Paup, Asst. Attys. Gen., Ann Belanger Durney, Daniel F. Ross, Ernest Brown, Tax Division-Dept. of Justice, Washington, D. C., for defendant-appellant.

R. Wayne Peters, Charles J. Gearhiser, Gearhiser & Peters, Chattanooga, Tenn., for plaintiff-appellee.

Before EDWARDS, Chief Circuit Judge, KENNEDY, Circuit Judge and MARKEY, Chief Judge, United States Court of Customs and Patent Appeals.

PER CURIAM.

This income tax case was heard and decided upon stipulated facts as follows. The question at issue was were the shredder and crane "placed in service" prior to the close of plaintiff's fiscal year ending July 31, 1975, within the meaning of 46(c)(1) of the Internal Revenue Code of 1954 and Treasury Regulation § 1.167(a)(10)(b).

The District Court decided this question in reliance on Sears Oil Co. v. Commissioner, 359...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases