Legal Opinion
Richmond Television Corporation v. United States
Court of Appeals for the Fourth Circuit
Decided December 20, 1965No. 9531_1PublishedCited by 63 opinions
1Opinion of the Court
SOBELOFF, Circuit Judge:
This court has heretofore held that .the taxpayer, Richmond Television Corporation, was not entitled to the claimed refund for the years 1956 and 1957. '345 F.2d 901. Its claim was based on an expenditure of $53,129.19, representing the cumulative cost of the training program conducted by it from 1953 to 1956, before it obtained its FCC license and commenced the operation of its broadcasting station. The facts of the case are set forth more fully in our opinion. For the reasons therein stated we reaffirm our holding that this sum is not a deductible business expense…
2Cases cited15 opinions
- Brady v. Southern Railway Co.Supreme Court of the United States · 1944
- Helvering v. WinmillSupreme Court of the United States · 1938
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961
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3Cited by63 opinions
- The Boeing Company v. Daniel C. ShipmanCourt of Appeals for the Fifth Circuit · 1969
- Neely v. Martin K. Eby Construction Co., Inc.Supreme Court of the United States · 1967
- 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
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Garraghty v. JordanCourt of Appeals for the Fourth Circuit · 1987
58 more not listed; retrieve them via the Exa API.