U.S. Court of Appeals for the Second Circuit, 1970

Northville Dock Corp. v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided May 12, 1970

427 F.2d 164 (Federal Reporter, Second Series)

Counsel

Alfred D. Youngwood and James B. Lewis, New York City (Paul, Weiss, Goldberg, Rifkind, Wharton & Garrison and Robert Thornton Smith, New York City, of counsel), for petitioner-appellee., Carolyn R. Just, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, and Grant W. Wiprud, Washington, D. C. of counsel), for respondent-appellant.

Cases that cite this one

1 later published case cites this decision.

Northville Dock Corporation v. Commissioner of Internal Revenue (2d Cir. 1970)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

We affirm in open court, upon the opinion of Judge Forrester, the decision of the Tax Court of the United States, 52 T.C. 68, finding that two oil tanks placed in service by taxpayer during its fiscal year ended June 30,1964, qualified for the investment credit under §§ 38 and 46 of the Internal Revenue Code.

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