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Northville Dock Corp. v. Commissioner of Internal Revenue

decided: May 12, 1970.

NORTHVILLE DOCK CORPORATION, PETITIONER-APPELLEE,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT.



Before FRIENDLY and KAUFMAN, Circuit Judges, and BRYAN, District Judge.*fn*

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 ...


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