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COLLINS MUSIC CO., INC. v. U.S.

No. 93-1441.

21 F.3d 1330 (1994)

COLLINS MUSIC COMPANY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 15, 1994.

Attorney(s) appearing for the Case

ARGUED: Curtis W. Stodghill, Dobson, Jones & Layman, P.A., Greenville, SC, for appellant. Frank Phillip Cihlar, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee. ON BRIEF: William H. Thomas, III, Dobson, Jones & Layman, P.A., Greenville, SC; David H. Wilkins, Cecil H. Nelson, Wilkins & Nelson, Greenville, SC, for appellant. Michael L. Paup, Acting Assistant Attorney General, Gary R. Allen, Richard Farber, J. Preston Strom, Jr., U.S. Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Affirmed by published opinion. Judge DONALD RUSSELL wrote the opinion, in which Judge K.K. HALL and Senior Judge CLARKE joined.

OPINION

DONALD RUSSELL, Circuit Judge:

Collins Music Company, Inc. ("Collins") appeals a decision of the United States District Court for the District of South Carolina, holding that, under the Internal Revenue Code of 1954, as amended by the Economic Recovery Tax Act of 1981 ("ERTA"), Pub.L. No. 97-34, 95 Stat. 172, costs expended to purchase coin-operated video games were recoverable over a five-year period, and not over a three-year period as Collins...

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