Legal Opinion
Miami Valley Broadcasting Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 8, 1979No. 77-1147PublishedCited by 7 opinions
1Per curiam
This is an appeal by the taxpayer, Miami Valley Broadcasting Corporation, from a decision of the United States Tax Court valuing certain assets acquired by the taxpayer as a result of a liquidation distribution.
On October 31, 1963, the taxpayer acquired the entire outstanding stock of San Francisco-Oakland Television, Inc.; and, thereafter, on June 30, 1964, San Francisco-Oakland Television was liquidated into the taxpayer pursuant to sections 332 and '334(b)(2) of the Internal Revenue Code of 1954, as amended. Among the assets liquidated were (1) a leasehold interest in the studio facilities…
2Cases cited2 opinions
- KFOX, Inc. v. United StatesUnited States Court of Claims · 1975
- East Tennessee Motor Company v. United StatesCourt of Appeals for the Sixth Circuit · 1971
3Cited by7 opinions
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Estate of Thomas L. Kaplin, Deceased, Maury I. Kaplin, and Gertrude F. Kaplin, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- J. Clark Akers, Iii, Eleanor M. Akers, William B. Akers, and Jo Ann Akers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Concord Control, Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Sixth Circuit · 1980
- Miami Valley Broadcasting Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
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