Legal Opinion

Miami Valley Broadcasting Corp. v. Commissioner

United States Tax Court

Decided December 26, 1979No. Docket No. 6302-71UnpublishedCited by 1 opinion

1Opinion of the Court

MIAMI VALLEY BROADCASTING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Miami Valley Broadcasting Corp. v. Commissioner

Docket No. 6302-71.

United States Tax Court

T.C. Memo 1979-509; 1979 Tax Ct. Memo LEXIS 11; 39 T.C.M. (CCH) 760; T.C.M. (RIA) 79509;

December 26, 1979, Filed

Bernard J. Long,James A. Treanor, III,D. Todd Christofferson,Richard L. Braunstein, and Patrick Hays Allen, for the petitioner.

Robert T. Hollohan, for the respondent.

FEATHERSTON

SUPPLEMENTAL MEMORANDUM OPINION

FEATHERSTON, Judge: In its Memorandum Findings of Fact and Opinion (T.C. Memo. 1976-194),…

2Cases cited2 opinions

  1. Palmer v. Connecticut Railway & Lighting Co.Supreme Court of the United States · 1941
  2. O'malley, Collector of Internal Revenue v. AmesCourt of Appeals for the Eighth Circuit · 1952

3Cited by1 opinion

  1. Miami Valley Broadcasting Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981

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