Legal Opinion
KFOX, Inc. v. United States
United States Court of Claims
Decided February 19, 1975No. 151-71PublishedCited by 60 opinions
1Opinion of the Court
SeeltoN, Judge,
delivered the opinion of the court.*
*147This case is a suit for a refund of income tax paid pursuant to a finding of tax deficiency by the Internal Eevenue Service plus appropriate interest thereon. The period of time involved includes the fiscal year ending November 30,1963, the taxable period December 1,1963, through December 31,1963, and the calendar years 1964, 1965, and 1966. The primary issue in the case deals with the proper allocation of the purchase price of an operating radio station among specific acquired assets.
The plaintiff, KFOX, Inc., formerly Illinois-California…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
17 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Lima Surgical Associates, Inc. Voluntary Employees' Beneficiary Ass'n Plan Trust v. United StatesUnited States Court of Claims · 1990
- Citizens & Southern Corp. v. CommissionerUnited States Tax Court · 1988
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- Thomas v. United StatesUnited States Court of Federal Claims · 2003
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
55 more not listed; retrieve them via the Exa API.