Columbia Broadcasting System, Inc. v. Commissioner
United States Tax Court
Sec. 722(b)(4) -- Commitment -- Radio Station Seeking Better Affiliation. -- The petitioner, owner of radio station KQW, held qualified for relief under the commitment provision of section 722(b)(4) as a result of its actions during the base period in attempting to become the San Francisco Bay area affiliate of CBS, a prominent national network.
1Opinion of the Court
Columbia Broadcasting System, Inc. of California (formerly Pacific Agricultural Foundation, Limited), Petitioner, v. Commissioner of Internal Revenue, Respondent
Columbia Broadcasting System, Inc. v. Commissioner
Docket No. 30289
United States Tax Court
32 T.C. 39; 1959 U.S. Tax Ct. LEXIS 199;
April 10, 1959, Filed
Decision will be entered under Rule 50.
Sec. 722(b)(4) -- Commitment -- Radio Station Seeking Better Affiliation. -- The petitioner, owner of radio station KQW, held qualified for relief under the commitment provision of section 722(b)(4) as a result of its actions during the base period…
2Cases cited1 opinion
- Columbia Broadcasting System, Inc. v. CommissionerUnited States Tax Court · 1959