Oak Industries, Inc. v. Commissioner
United States Tax Court
Ps were members of a partnership that conducted an over-the-air subscription television operation. Ps' broadcasting studio transmitted an over-the-air scrambled signal without the use of cables or wires. Subscribers received an electronic decoder box that unscrambled the signal. When a decoder was installed, the subscriber paid Ps a deposit refundable upon return of the decoder.
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Ps were members of a partnership that conducted an over-the-air subscription television operation. Ps' broadcasting studio transmitted an over-the-air scrambled signal without the use of cables or wires. Subscribers received an electronic decoder box that unscrambled the signal. When a decoder was installed, the subscriber paid Ps a deposit refundable upon return of the decoder. The subscription agreement provided that the deposit could be used to offset (1) any fees owed by the subscriber upon termination of service, (2) any damage or destruction to the decoder, or (3) any costs or expenses…
1Opinion of the Court
OAK INDUSTRIES, INC. and Subsidiaries, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Oak Industries, Inc. v. Commissioner
Docket No. 37866-84.
United States Tax Court
T.C. Memo 1987-65; 1987 Tax Ct. Memo LEXIS 61; 52 T.C.M. (CCH) 1556; T.C.M. (RIA) 87065;
January 29, 1987.
Ps were members of a partnership that conducted an over-the-air subscription television operation. Ps' broadcasting studio transmitted an over-the-air scrambled signal without the use of cables or wires. Subscribers received an electronic decoder box that unscrambled the signal. When a decoder was installed, the…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Gilken Corporation v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1949
- Gilken Corp. v. CommissionerUnited States Tax Court · 1948
- Clinton Hotel Realty Corp. v. Com'r of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
- Kent v. CommissionerUnited States Tax Court · 1973
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