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023012P.pdf   10/30/2003  Iowa 80 Group, Inc.  v.  USA
   U.S. Court of Appeals Case No:  02-3012
   Southern District of Iowa   
   Civil case- Federal tax. Under the gross revenue test, taxpayer's multi- 
   building truck stops were properly characterized as retail convenience 
   stores, rather than retail motor fuels outlets; however, the district court 
   erred in finding the doctrine of variance precluded taxpayer from raising 
   an argument that the outlets qualified for more favorable depreciation 
   treatment under the floor-space test, and the matter is remanded for further 
   proceedings to determine whether taxpayer can establish it qualifies under 
   that test.