Legal Opinion
Harvey Radio Laboratories, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided December 13, 1972No. 72-1287PublishedCited by 31 opinions
1Opinion of the Court
ALDRICH, Senior Circuit Judge.
The present case, decided by the Tax Court prior to our opinion in Leslie S. Ray Ins. Agency, Inc. v. United States, 1 Cir., 1972, 463 F.2d 210, raises a question not therein resolved, but a logical extension of the issue then before us. Taxpayer here, a Massachusetts corporation in the radio and television broadcasting business, agreed to sell its business for $1,750,000 cash. In the initial discussions nothing was said about a covenant not to compete, but the buyer subsequently requested one. The covenant’s geographical scope was proposed to be fifty miles from…
2Cases cited9 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Douglas J. And Marguerite H. Lemery, and Raymond J. And Myrtle Lemery v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Major v. CommissionerUnited States Tax Court · 1981
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- North American Rayon Corporation, Formerly Known as North American Holding Corporation, Narco v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Better Beverages, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
26 more not listed; retrieve them via the Exa API.