Legal Opinion
Reporter Pub. Co., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 30, 1953No. 4542PublishedCited by 27 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
The question presented for our consideration is whether the appellant taxpayer sustained a deductible capital loss for income tax purposes by reason of the decision of the Supreme Court of the United States in Associated Press v. United States, 326 U.S. 1, 65 S.Ct. 1416, 89 L.Ed. 2013, holding illegal the by-laws of the Associated Press granting to appellant as a member thereof an exclusive membership in the Association and the exclusive right to Associated Press services in its community. The Tax Court in a decision reviewed by the full court unanimously held that no…
2Cases cited11 opinions
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Commissioner of Internal Revenue v. Thompson Et UxCourt of Appeals for the Tenth Circuit · 1951
6 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Coors Porcelain Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1970
- Proesel v. CommissionerUnited States Tax Court · 1981
- Beatty v. CommissionerUnited States Tax Court · 1966
- CRST, Inc. v. CommissionerUnited States Tax Court · 1989
- Western Maryland Railway Co. v. United StatesDistrict Court, D. Maryland · 1968
22 more not listed; retrieve them via the Exa API.