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AARON RENTS, INC. v. UNITED STATES

Civ. A. No. 77-1102A.

462 F.Supp. 65 (1978)

AARON RENTS, INC., et al. v. UNITED STATES of America.

United States District Court, N. D. Georgia, Atlanta Division.

September 19, 1978.

Attorney(s) appearing for the Case

Harold E. Abrams, G. Kimbrough Taylor, Jr., Charles R. Beaudrot, Jr., Kilpatrick, Cody, Rogers, McClatchey & Regenstein, Atlanta, Ga., for plaintiffs.

William L. Harper, U. S. Atty., Barbara A. Harris, Asst. U. S. Atty., Atlanta, Ga., Gerald B. Leedom, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

ORDER

RICHARD C. FREEMAN, District Judge.

This is a case of first impression, involving the meaning of the "lodging" exception to the Internal Revenue Code investment tax credit provision. The plaintiffs, Aaron Rents, Inc., Aaron Sells, Inc., and MacTavish Furniture Industries, Inc. [hereinafter collectively "Rents"] filed this action challenging under 28 U.S.C. § 1346(a)(1) a denial by the Internal Revenue Service of their claim for a refund. The Service...

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