This is an appeal involving alleged overpayment of Federal taxes for certain years. The government’s motion for summary judgment was granted in the district court.

Under the stipulated facts, and the holding of Millinery Center Bldg. Corp. v. Commissioner, 2 Cir. 1955, 221 F.2d 322, we conclude that summary judgment is not the proper procedure to follow in this case; that the cause should be heard, *334 and appellant be given an opportunity to prove, if it can, it is entitled for depreciation purposes to some allocation of the purchase price between the land and the building. And see World Publishing Co. v. Commissioner, 8 Cir. 1962, 299 F.2d 614.

Remanded.