Americold Corp. v. United States

Order

WEINSTEIN, Judge.

Before the court is defendant’s motion for leave to amend its answer to assert an offset. For the reasons stated below, the motion is granted.

*749 Facts

Plaintiff, Americold Corporation (formerly “Termicold Corporation”), is a taxpayer engaged in the business of owning and operating low-temperature facilities specially designed for foodstuffs. In the taxable years 1973 through 1976, plaintiff placed in service refrigerated structures (or additions thereto) (“earlier structures”) at several locations in Iowa, Idaho, Utah, and Oregon.

Plaintiff claimed investment tax credits…