Legal Opinion

Meredith Broadcasting Company v. The United States

United States Court of Claims

Decided January 31, 1969No. 30-59PublishedCited by 28 opinions

1Opinion of the Court

OPINION

NICHOLS, Judge.*

This is a suit to recover federal income taxes and assessed interest paid for the fiscal year ended June 30, 1953, plus statutory interest. The suit arises primarily as a result of defendant’s dis-allowance of a claimed deduction for amortization of certain television network affiliation contracts that were acquired by plaintiff in 1952 when it and its wholly owned subsidiary, Meredith Syracuse Television Corporation (hereafter referred to as Meredith Television), acquired all the operating assets of radio and television stations KPHO and KPHO-TV in Phoenix, Arizona.

The…

2Cases cited18 opinions

  1. Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
  2. In Re the Accounting of BrownNew York Court of Appeals · 1926
  3. Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
  4. Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
  5. Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937

13 more not listed; retrieve them via the Exa API.

3Cited by28 opinions

  1. KFOX, Inc. v. United StatesUnited States Court of Claims · 1975
  2. Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
  3. Harriet T. Righter, of the Estate of Jessie H. Righter v. The United StatesUnited States Court of Claims · 1971
  4. Massey-Ferguson, Inc. v. CommissionerUnited States Tax Court · 1972
  5. E. Cody Laird and Joanne H. Laird, Cross-Appellees v. United States of America, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1977

23 more not listed; retrieve them via the Exa API.

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