United States Eighth Circuit

Under the gross revenue test, taxpayer's multi-building truck stops were properly characterized as retail convenience stores, rather than retail motor fuels outlets. The court erred with respect to its finding that the doctrine of variance precluded taxpayer from raising an argument that the outlets qualified for more favorable depreciation treatment under the floor-space test.

Appellate Information

• Decided 10/30/2003
• Published 10/30/2003

Judges

• SMITH, Circuit Judge., Before HANSEN, Chief Judge, LOKEN, and SMITH, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Bruce B. Graves, argued, Des Moines, IA, for appellant.


• For Appellees:
  
• Robert W. Metzler, argued, USDOJ, Tax Division, Washington, DC (Thomas J. Clark, Washington, DC, on the brief), for appellee.