Legal Opinion
Cosby v. United States
United States Court of Claims
Decided July 1, 1985No. Nos. 168-83T, 432-83TPublishedCited by 10 opinions
1Opinion of the Court
OPINION
KOZINSKI, Chief Judge.
These cases present the question whether tapes of The New Bill Cosby Show and The Joker’s Wild qualify for investment tax credit (ITC) under 26 U.S.C. § 48(k) (1982).
Facts
Plaintiffs in each of these cases1 claim entitlement to an investment tax credit. The parties have entered into extensive stipulations and the court also heard testimony in Reno, Nevada; Los Angeles, California; and Washington, D.C. What emerged was a clear and comprehensive picture of the nature and market for plaintiffs’ television shows and their place within the television entertainment…
2Cases cited12 opinions
- Alessi v. Raybestos-Manhattan, Inc.Supreme Court of the United States · 1981
- Commissioner v. EngleSupreme Court of the United States · 1984
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Wing v. CommissionerUnited States Tax Court · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Kraft, Inc. v. United StatesUnited States Court of Federal Claims · 1994
- Beneficial Foundation, Inc. v. United StatesUnited States Court of Claims · 1985
- Griffin Industries, Inc. v. United StatesUnited States Court of Federal Claims · 1992
- Budget Films, Inc. v. CommissionerUnited States Tax Court · 1985
- William H. Cosby, Jr., and Camille O. Cosby v. The United States, Jack Barry Productions, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1986
5 more not listed; retrieve them via the Exa API.