tobacco sheds functioned to store and age the tobacco
How later courts described this case
- tobacco sheds functioned to store and age the tobacco
- tobacco drying sheds are not buildings because they provide only incidental working space
- tobacco storage sheds are § 38 property because not generally adaptable
- tobacco storage sheds not buildings
Written by the judges who cited it.
The opinion
PER CURIAM.
This is an appeal from a judgment entered on March 30, 1973, in which the Appellee was awarded a refund of federal income taxes.
Upon consideration of the briefs and arguments of counsel, it is ordered that the Judgment of the District Court be and it is hereby affirmed for the reasons set forth in the opinion of District Judge Allen. 369 F.Supp. 1283 (1974).