Legal Opinion
Munford, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided July 21, 1988No. 87-8306PublishedCited by 2 opinions
1Opinion of the Court
HATCHETT, Circuit Judge.
In this appeal, we affirm the United States Tax court’s ruling upholding the Commissioner of Internal Revenue’s (Commissioner) determination that appellant, Munford, Inc., is not entitled to an investment tax credit with respect to certain structural components of an addition to its refrigerated warehouse.
I. FACTS
During its taxable year ended December 30, 1976, Munford, Inc., owned and operated twelve refrigerated warehouses in the southeastern United States, including a facility located in Atlanta, Georgia (the “Gateway Facility”). During that year, Munford completed…
2Cases cited16 opinions
- Catron v. CommissionerUnited States Tax Court · 1968
- Piggly Wiggly Southern, Inc., Southern Graphic Art and Georgia Sales Company v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
- Central Citrus Co. v. CommissionerUnited States Tax Court · 1972
- Brown-Forman Distillers Corp. v. United StatesUnited States Court of Claims · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Morrison, Incorporated, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Eleventh Circuit · 1990
- 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