Legal Opinion
WDEF Broadcasting Company v. United States
District Court, E.D. Tennessee
Decided April 4, 1963No. Civ. A. 3686PublishedCited by 8 opinions
1Opinion of the Court
FRANK W. WILSON, District Judge.
This is an action for recovery of taxes alleged to have been erroneously and illegally assessed against the plaintiff. The sole question remaining for decision is as to whether the sum of $21,787.17, expended by the plaintiff for expenses incurred in acquiring a television construction permit and a television license, may be amortized for income tax purposes over the period of construction and the first three year period of the license.
The amount in controversy was expended during the fiscal year ended March 31, 1954, and the question presented is therefore…
2Cases cited2 opinions
- Kwtx Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- KWTX Broadcasting Co. v. CommissionerUnited States Tax Court · 1959
3Cited by8 opinions
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- Indiana Broadcasting Corp. v. CommissionerUnited States Tax Court · 1964
- Van De Steeg v. CommissionerUnited States Tax Court · 1973
- Knipe v. CommissionerUnited States Tax Court · 1965
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