Legal Opinion
Subscription Television, Inc. v. Commissioner
United States Tax Court
Decided April 30, 1974No. Docket Nos. 258-72, 259-72, 260-72, 261-72UnpublishedCited by 2 opinions
1Opinion of the Court
SUBSCRIPTION TELEVISION, INC., SUCCESSOR BY MERGER TO JOHN BLUE COMPANY, INC., ET AL., 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Subscription Television, Inc. v. Commissioner
Docket Nos. 258-72, 259-72, 260-72, 261-72.
United States Tax Court
T.C. Memo 1974-107; 1974 Tax Ct. Memo LEXIS 212; 33 T.C.M. (CCH) 538; T.C.M. (RIA) 74107;
April 30, 1974, Filed.
Donald W. McCoy for the petitioner.
Roy S. Fischbeck, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: In these consolidated cases, the Commissioner determined deficiencies in petitioner's income taxes as follows:
Petiti…
2Cases cited5 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- West Virginia Steel Corp. v. CommissionerUnited States Tax Court · 1960
- Chesapeake Corp. of Virginia v. CommissionerUnited States Tax Court · 1951
- Overlakes Corp. v. CommissionerUnited States Tax Court · 1964
- The Overlakes Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
3Cited by2 opinions
- Subscription Television, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1976
- Subscription Television, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976