1. Home
  2. Browse Decisions
  3. F.3d
  4. 406 F.3d
  5. 406 F.3d 950 (2005)
 

IOWA 80 GROUP, INC. v. I.R.S.

No. 04-2826.

406 F.3d 950 (2005)

IOWA 80 GROUP, INC., and subsidiaries, formerly known as Iowa 80 Truckstop, Inc. and Subsidiaries, Appellant, v. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: May 4, 2005.

Attorney(s) appearing for the Case

Bruce B. Graves, Brown & Winick, Des Moines, IA, argued, for Appellant.

Ellen P. DelSole, argued, U.S. Department of Justice, Tax Division, Washington, DC (THomas J. Clark, on the brief), for Appellee.

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

SMITH, Circuit Judge.

Iowa 80 Group, Inc., ("Iowa 80") once again appeals the district court's summary judgment order finding that its truckstop facilities failed to qualify as "retail motor fuels outlets," and, thus, were not entitled to a fifteen-year depreciation schedule. In the first appeal, we concluded that Iowa 80's facilities failed to meet the gross-revenues test, but remanded to the district court for consideration of whether the facilities qualified under...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases