Legal Opinion
Richmond Television Corporation v. United States
Court of Appeals for the Fourth Circuit
Decided May 25, 1965No. 9531PublishedCited by 169 opinions
1Opinion of the Court
*903SOBELOFF, Chief Judge:
The taxpayer, Richmond Television Corporation, owns and operates a television station which broadcasts over Channel 12 in Richmond, Virginia. In February, 1963, it brought suit in the United States District Court for the Eastern District of Virginia, seeking a refund of $21,378.27 in income taxes which it paid after the Commissioner of Internal Revenue disallowed $35,129.19 of the deductions claimed on its tax returns for 1956 and 1957.1 Its theory is that the amounts in question are deductible as “ordinary and necessary expenses of commencing Plaintiff’s business and/or…
2Cases cited21 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Frank v. CommissionerUnited States Tax Court · 1953
- Polachek v. CommissionerUnited States Tax Court · 1954
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
16 more not listed; retrieve them via the Exa API.
3Cited by169 opinions
- Brannen v. CommissionerUnited States Tax Court · 1982
- Waddell v. CommissionerUnited States Tax Court · 1986
- Madison Gas and Electric Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Jackson v. CommissionerUnited States Tax Court · 1986
- John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1989
164 more not listed; retrieve them via the Exa API.