MEMORANDUM OF OPINION
MANOS, District Judge.
This is an action for the refund of federal taxes of $19,480.00, plus interest as provided by law, paid pursuant to a self-assessment made by plaintiff when filing its 1973 federal income tax return. Jurisdiction is based upon 28 U.S.C. § 1346(a)(1) (1970). The sole question of law is whether the plaintiff's newly-constructed greenhouses are "buildings" within the meaning of section 48(a)(1)(B) of the Internal...
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