Legal Opinion
Tele-Communications, Inc. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided January 17, 1997No. 95-9003PublishedCited by 157 opinions
1Opinion of the Court
HOLMES, District Judge.
The Commissioner of Internal Revenue (the “Commissioner”) appeals from the Tax Court’s grant of summary judgment to Telecommunications, Inc. (“TCI”), and its subsidiaries, and other affiliated corporations (collectively, “Taxpayers”). In the underlying lawsuit, Taxpayers brought an action in the Tax Court seeking a redetermination of deficiencies in income tax as calculated- by the Commissioner for taxable years 1978, 1979, 1980 and 1981. Taxpayers filed a motion for partial summary judgment arguing that pursuant to former section 334(b)(2) of the Internal Revenue Code…
2Cases cited18 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Singleton v. WulffSupreme Court of the United States · 1976
- Bruce Beaudett v. City of Hampton City Attorneys A. Paul Burton and W. Stephen Moore Judge T.H. Wilson, II and Judge Nelson T. OvertonCourt of Appeals for the Fourth Circuit · 1985
- James L. McCoy Administrator of the Electrical Workers Trust Funds, Etc. v. Massachusetts Institute of TechnologyCourt of Appeals for the First Circuit · 1991
- Windon Third Oil And Gas Drilling Partnership v. Federal Deposit Insurance CorporationCourt of Appeals for the Third Circuit · 1986
13 more not listed; retrieve them via the Exa API.
3Cited by157 opinions
- Wall v. AstrueCourt of Appeals for the Tenth Circuit · 2009
- Richison v. Ernest Group, Inc.Court of Appeals for the Tenth Circuit · 2011
- United States v. McVeighCourt of Appeals for the Tenth Circuit · 1998
- Fish v. KobachCourt of Appeals for the Tenth Circuit · 2016
- Davoll v. WebbCourt of Appeals for the Tenth Circuit · 1999
152 more not listed; retrieve them via the Exa API.