Legal Opinion
Taft Broadcasting Company v. United States
Court of Appeals for the Sixth Circuit
Decided March 27, 1991No. 88-3720PublishedCited by 662 opinions
1Opinion of the Court
TURNER, District Judge.
This appeal is brought by the United States following the entry of summary judgment by the district court in favor of the taxpayer, Taft Broadcasting Company, on its claim for a tax refund in the amount of $585,404. 685 F.Supp. 1038. The outcome in this case turns on whether the taxpayer is entitled under 26 U.S.C. § 1033 to nonrecognition of gain it realized when it sold two radio stations in its 1973 tax year. The trial court determined on cross-motions for summary judgment that the taxpayer was entitled to nonrecognition of its gain and therefore to the refund. We…
2Cases cited32 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- United States v. BessSupreme Court of the United States · 1958
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3Cited by662 opinions
- Scottsdale Insurance v. FlowersCourt of Appeals for the Sixth Circuit · 2008
- Vincent C. Wiley v. United States of America Citizens Federal Mortgage Corporation State of Ohio Franklin County Treasurer and Houng ThaiCourt of Appeals for the Sixth Circuit · 1994
- Lansing Dairy, Inc. v. EspyCourt of Appeals for the Sixth Circuit · 1994
- Eileen A. Logan v. Denny's, Inc.Court of Appeals for the Sixth Circuit · 2001
- In Re: Seymour Markowitz, Debtor. Seymour Markowitz v. Carolyn CampbellCourt of Appeals for the Sixth Circuit · 1999
657 more not listed; retrieve them via the Exa API.