Legal Opinion
Hub City Foods, Incorporated v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 12, 1989No. 88-1848PublishedCited by 1 opinion
1Opinion of the Court
RIPPLE, Circuit Judge.
Hub City Foods, Inc. (Hub City) appeals from a decision of the United States Tax Court disallowing a portion of an investment tax credit claimed by Hub City in its 1979 tax return. 1 Hub City claimed the investment tax credit under section 38 of the Internal Revenue Code of 1954, 26 U.S.C. § 38, 2 based upon the cost of a freezer facility that it built at its Marsh-field, Wisconsin place of business. The Internal Revenue Service (IRS) allowed the credit to the extent that it was based on the costs of tangible personal property (refrigeration and electrical equipment)…
2Cases cited12 opinions
- Evans v. CommissionerUnited States Tax Court · 1967
- Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Yellow Freight System, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Commissioner of Internal Revenue v. Schuyler Grain Co., Inc.Court of Appeals for the Seventh Circuit · 1969
- Spartanburg Terminal Co. v. CommissionerUnited States Tax Court · 1976
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3Cited by1 opinion
- Jake Z. Schrum Ruby E. Schrum Dannie L. Schrum Jeanette v. Schrum Donald L. Moore Judith A. Moore v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994