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SCHRUM v. C.I.R.

No. 93-1814.

33 F.3d 426 (1994)

Jake Z. SCHRUM; Ruby E. Schrum; Dannie L. Schrum; Jeanette V. Schrum; Donald L. Moore; Judith A. Moore, Petitioners-Appellants, v. COMMISSIONER of the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided September 1, 1994.

Attorney(s) appearing for the Case

Donald L. Moore, Hampton, VA, argued, for appellant.

Randolph L. Hutter, Tax Div., U.S. Dept. of Justice, Washington, DC, argued (Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, on brief), for appellee.

Before RUSSELL, Circuit Judge, CHAPMAN, Senior Circuit Judge, and TILLEY, United States District Judge for the Middle District of North Carolina, sitting by designation.

Affirmed in part, vacated in part, and remanded by published opinion. Judge DONALD RUSSELL wrote the opinion, in which Senior Judge CHAPMAN and Judge TILLEY joined.

OPINION

DONALD RUSSELL, Circuit Judge:

This case raises the question of whether self-service carwash facilities, or portions thereof, qualified under an old version of the tax code for an investment tax credit and for treatment normally accorded personal property for depreciation purposes...

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