Legal Opinion
Consolidated Freightways, Inc. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 17, 1983No. Nos. 82-7366, 82-7426PublishedCited by 17 opinions
1Opinion of the Court
SNEED, Circuit Judge:
This case involves two principal issues. The first is whether appellant Consolidated Freightways’ truck loading docks qualify for an investment tax credit. Related to that issue is whether the lighting fixtures and overhead doors in the loading docks are structural components, and therefore ineligible for the investment tax credit. The second principal issue is whether certain deposits with a surety are deductible under section 461(f) of the Internal Revenue Code of 1954.
The Tax Court held the loading docks did not qualify for the tax credit, but allowed credit for the…
2Cases cited19 opinions
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1981
- Minot Federal Savings & Loan Assn. v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Loda Poultry Co. v. CommissionerUnited States Tax Court · 1987
- Willamette Indus. v. CommissionerUnited States Tax Court · 1989
- Metro Nat'l Corp. v. Comm'rUnited States Tax Court · 1987
- Davies v. CommissionerUnited States Tax Court · 1993
- Grinalds v. CommissionerUnited States Tax Court · 1993
12 more not listed; retrieve them via the Exa API.