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MUNFORD, INC. v. C.I.R.

No. 87-8306.

849 F.2d 1398 (1988)

MUNFORD, INC., Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 21, 1988.

Attorney(s) appearing for the Case

David D. Aughtry, George A. Hrdlicka, Robert I. White, Shelley Cashion, Chamberlain, Hrdlicka, White, Johnson, & Williams, Houston, Tex., for plaintiff-appellant.

Michael L. Paup, Chief Appellate Section, Tax Div., Roger M. Olsen, Michael C. Durney, Gary R. Allen, Thomas R. Lamons, U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before HATCHETT and CLARK, Circuit Judges, and LYNNE, Senior District Judge.

HATCHETT, Circuit Judge.

In this appeal, we affirm the United States Tax court's ruling upholding the Commissioner of Internal Revenue's (Commissioner) determination that appellant, Munford, Inc., is not entitled to an investment tax credit with respect to certain structural components of an addition to its refrigerated warehouse.

I. FACTS

During its taxable year ended December 30, 1976, Munford, Inc., owned and operated twelve refrigerated warehouses...

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