NORTHVILLE DOCK v. COMMR. OF INTERNAL REVENUE

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Docket Number

No. 674, Docket 34055.

Attorney(S)

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

Judges

Henry Jacob Friendly
Irving Robert Kaufman
Frederick van Pelt Bryan

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Citation Codes

Equivalent Citations

citation codes

Docket Number

No. 674, Docket 34055.

Attorney(S)

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

Judges

Henry Jacob Friendly
Irving Robert Kaufman
Frederick van Pelt Bryan

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NORTHVILLE DOCK CORPORATION, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

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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NORTHVILLE DOCK CORPORATION, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

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