Legal Opinion
Goodson-Todman Enterprises, Ltd. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 29, 1986No. 182, Docket 85-4083PublishedCited by 22 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
This is an appeal from a decision of the United States Tax Court, Sterrett, J., that appellee Goodson-Todman is entitled to receive the Investment Tax Credit (ITC) with respect to the production costs of its tapes of the television program “To Tell The Truth” (TTTT). Goodson-Todman Enterprises v. Commissioner, 84 T.C. 255 (1985). We affirm, but on grounds different from those relied on by the tax court.
At issue in this case is the application of section 48(k)(l)(B) of the Internal Revenue Code, 26 U.S.C. § 48(k)(l)(B) (1982), and Treasury Regulation 1.48 — 8(a)(3)(iii),…
2Cases cited14 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- National Labor Relations Board v. Lion Oil Co.Supreme Court of the United States · 1957
- Commissioner v. EngleSupreme Court of the United States · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Rose v. CommissionerUnited States Tax Court · 1987
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Andres Iglesias v. The United States of AmericaCourt of Appeals for the Second Circuit · 1988
- Casanova Co. v. CommissionerUnited States Tax Court · 1986
- Pepcol Mfg. Co. v. CommissionerUnited States Tax Court · 1992
17 more not listed; retrieve them via the Exa API.