Legal Opinion
Tribune Media Company f.k.a. Tribune Company & Affiliates v. Commissioner
United States Tax Court
Decided January 6, 2020No. 20940-16, 20941-16Unpublished
1Opinion of the Court
T.C. Memo. 2020-2
UNITED STATES TAX COURT TRIBUNE MEDIA COMPANY f.k.a. TRIBUNE COMPANY & AFFILIATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CHICAGO BASEBALL HOLDINGS, LLC, NORTHSIDE ENTERTAINMENT HOLDINGS, LLC, f.k.a. RICKETTS ACQUISITION, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 20940-16, 20941-16. Filed January 6, 2020. R examined returns filed by Ps. During the examination, discussions were held regarding the potential assertion of penalties. Some of those discussions were within the IRS, and others included Ps. R…
2Cases cited13 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Welch v. HelveringSupreme Court of the United States · 1933
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
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