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CONSOLIDATED FREIGHTWAYS, INC. v. C.I.R.

Nos. 82-7366, 82-7426.

708 F.2d 1385 (1983)

CONSOLIDATED FREIGHTWAYS, INC., and Affiliates, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, v. CONSOLIDATED FREIGHTWAYS, INC., and Affiliates, Petitioners-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided June 17, 1983.

Attorney(s) appearing for the Case

James E. Merritt, Washington, D.C., for Consolidated Freightways.

William A. Whitledge, Washington, D.C., for C.I.R.

Before CHOY and SNEED, Circuit Judges, and RAFEEDIE, District Judge.

SNEED, Circuit Judge:

This case involves two principal issues. The first is whether appellant Consolidated Freightways' truck loading docks qualify for an investment tax credit. Related to that issue is whether the lighting fixtures and overhead doors in the loading docks are structural components, and therefore ineligible for the investment tax credit. The second principal issue is whether certain deposits with a surety are deductible under section 461(f) of the...

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