DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

042826P.pdf   05/04/2005  Iowa 80 Group  v.  Internal Revenue
   U.S. Court of Appeals Case No:  04-2826
   Southern District of Iowa   
   [PUBLISHED] [Smith, Author, with Loken, Chief Judge, and Riley,
   Circuit Judge]
   Civil case - federal tax. District court's decision that plaintiff failed to
   qualify for fifteen-year depreciation schedule as a retail motor fuels outlet
   under the "floor-space" test affirmed.