Legal Opinion
General Television, Inc. v. United States
District Court, D. Minnesota
Decided April 3, 1978No. 4-73 Civ. 378PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM ORDER
ALSOP, District Judge.
This matter is before the court for trial upon stipulated facts.
The plaintiff, General Television, Inc., is a Colorado corporation with its principal place of business in Minneapolis, Minnesota.
The plaintiff has brought this action for refund of federal income taxes and interest assessed and collected for the tax years 1964 1 and 1965. 2 Jurisdiction is based upon 28 U.S.C. § 1346(a)(1). Venue is based upon 28 U.S.C. § 1402(a)(2).
In 1962 the plaintiff purchased all of the outstanding stock of Delmarva Community Antenna Corporation (Delmarva) and Peninsula…
2Cases cited9 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- KFOX, Inc. v. United StatesUnited States Court of Claims · 1975
- General Insurance Agency, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Helen R. ThrockmortonCourt of Appeals for the Fourth Circuit · 1968
- Northern Natural Gas Company v. United States of America, Northern Propane Gas Company v. United StatesCourt of Appeals for the Eighth Circuit · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Finoli v. CommissionerUnited States Tax Court · 1986
- Citizens & Southern Corp. v. CommissionerUnited States Tax Court · 1988
- Philip Morris, Inc. v. CommissionerUnited States Tax Court · 1991
- Donrey, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1987
- General Television, Inc., a Colorado Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1979
8 more not listed; retrieve them via the Exa API.