Legal Opinion
Collins Music Company, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided April 15, 1994No. 93-1441PublishedCited by 9 opinions
1Opinion of the Court
Affirmed by published opinion. Judge DONALD RUSSELL wrote the opinion, in which Judge K.K. HALL and Senior Judge CLARKE joined.
OPINION
DONALD RUSSELL, Circuit Judge:
Collins Music Company, Inc. (“Collins”) appeals a decision of the United States District Court for the District of South Carolina, holding that, under the Internal Revenue Code of 1954, as amended by the Economic Recovery Tax Act of 1981 (“ERTA”), Pub.L. No. 97-34, 95'Stat. 172, costs expended to purchase coin-operated video games were recoverable over a five-year period, and not over a three-year period as Collins had contended.…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Heckler v. ChaneySupreme Court of the United States · 1985
- United States v. ScovilSupreme Court of the United States · 1955
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. ChavezCourt of Appeals for the Eleventh Circuit · 2009
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
- Jake Z. Schrum Ruby E. Schrum Dannie L. Schrum Jeanette v. Schrum Donald L. Moore Judith A. Moore v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
- Montgomery County, Maryland v. Mike LeavittDistrict Court, D. Maryland · 2006
- Virginia Beach Policemen's Benevolent Ass'n v. ReichDistrict Court, E.D. Virginia · 1995
4 more not listed; retrieve them via the Exa API.