Legal Opinion
Commissioner of Internal Revenue v. Gazette Tel. Co.
Court of Appeals for the Tenth Circuit
Decided January 30, 1954No. 4722_1PublishedCited by 64 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This petition to review a decision of the Tax Court presents the question whether Gazette Telegraph Company, hereinafter referred to as the taxpayer, is entitled to amortize and deduct pro rata for the taxáble years in question the asserted cost of a covenant not to engage in the newspaper business in El Paso County, Colorado, in competition with the taxpayer as assignee of the contract containing such covenant.
The Tax Court found the facts, 19 T. C. 692; and as found by that court, these are the material facts. Gazette and Telegraph Company, hereinafter referred to as…
2Cases cited5 opinions
- Gazette Tel. Co. v. CommissionerUnited States Tax Court · 1953
- Eitingon-Schild Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- B. T. Babbitt, Inc. v. CommissionerUnited States Board of Tax Appeals · 1935
- Christensen MacH. Co. v. United StatesUnited States Court of Claims · 1931
- Farmers Feed Co. of New York v. CommissionerUnited States Board of Tax Appeals · 1929
3Cited by64 opinions
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Schmitz v. CommissionerUnited States Tax Court · 1968
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
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