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IA 80 GROUP, INC. AND SUBSIDIARIES v. U.S.

No. 02-3012.

347 F.3d 1067 (2003)

IA 80 GROUP, INC. AND SUBSIDIARIES, formerly known as Iowa 80 Truckstop, Inc. and Subsidiaries, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: October 30, 2003.

Order Denying Petition for Rehearing and for Rehearing January 6, 2004.

Attorney(s) appearing for the Case

Bruce B. Graves, argued, Des Moines, IA, for appellant.

Robert W. Metzler, argued, USDOJ, Tax Division, Washington, DC (Thomas J. Clark, Washington, DC, on the brief), for appellee.

Before HANSEN, Chief Judge, LOKEN, and SMITH, Circuit Judges.

Order Denying Petition for Rehearing and for Rehearing En Banc January 6, 2004.

SMITH, Circuit Judge.

Iowa 80 Group, Inc. ("Iowa 80") operates multi-building truckstops in Walcott, Iowa, and Joplin, Missouri. The Internal Revenue Service ("IRS") has categorized these facilities as retail convenience stores, which are depreciable over thirty years. Iowa 80 filed an amended tax return that sought a more favorable fifteen-year depreciation. It argued that its...

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