Northville Dock Corp. v. Commissioner (427 F.2d 164, 1970)

United States Court of Appeals for the Second Circuit 1970-05-12

Citations

Full opinion text

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 ยงยง 38 and 46 of the Internal Revenue Code.