United States Eighth Circuit

The district court properly determined that plaintiff's truckstop facilities do not qualify as retail motor fuels outlets, and, therefore, they are not entitled to a fifteen-year depreciation schedule.

Appellate Information

• Decided 05/04/2005
• Published 05/04/2005

Judges

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

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Bruce B. Graves, Brown & Winick, Des Moines, IA, argued, for Appellant.


• For Appellees:
  
• Ellen P. DelSole, argued, U.S. Department of Justice, Tax Division, Washington, DC (THomas J. Clark, on the brief), for Appellee.