Legal Opinion
Tele-Communications, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided December 27, 1993No. 91-9010PublishedCited by 36 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
The Commissioner of Internal Revenue appeals a tax court decision holding that Telecommunications, Inc. may amortize the cost of acquiring cable television franchises under I.R.C. § 1253. We affirm substantially on the basis of the tax court’s opinion, Tele-Communications, Inc. v. Commissioner, 95 T.C. 495, 1990 WL 170429 (1990).
I
Tele-Communications is a cable television operator. TCI Cablevision Inc. is one of its wholly owned subsidiaries. We will refer to both companies jointly as taxpayer. In 1978, taxpayer bought the three cable systems involved in this case from…
2Cases cited6 opinions
- Singleton v. WulffSupreme Court of the United States · 1976
- Marguerite HICKS, Plaintiff-Appellant, v. the GATES RUBBER COMPANY, Defendant-AppelleeCourt of Appeals for the Tenth Circuit · 1991
- Farmers Insurance Company, Inc. v. HubbardCourt of Appeals for the Tenth Circuit · 1989
- Tele-Communications v. CommissionerUnited States Tax Court · 1990
- Stahmann Farms, Inc., a New Mexico Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Tele-Communications, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
- Stump v. GatesCourt of Appeals for the Tenth Circuit · 2000
- Sandra Wheatley Jane Grogan v. Wicomico County, MarylandCourt of Appeals for the Fourth Circuit · 2004
- Sussman v. PattersonCourt of Appeals for the Tenth Circuit · 1997
- Kenney v. Helix TCSCourt of Appeals for the Tenth Circuit · 2019
31 more not listed; retrieve them via the Exa API.