Greenspun v. Commissioner
United States Tax Court
In late 1966, Howard R. Hughes (Hughes) moved to Las Vegas, Nev., where he resided until sometime in 1970. Shortly after his arrival, Hughes undertook to make substantial investments and acquisitions in and around the Las Vegas area. To offset anticipated opposition to many of his acquisitions, Hughes sought to acquire a large part of the newspaper, radio, and television interests in the Las Vegas area.
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In late 1966, Howard R. Hughes (Hughes) moved to Las Vegas, Nev., where he resided until sometime in 1970. Shortly after his arrival, Hughes undertook to make substantial investments and acquisitions in and around the Las Vegas area. To offset anticipated opposition to many of his acquisitions, Hughes sought to acquire a large part of the newspaper, radio, and television interests in the Las Vegas area. His intentions in doing so were to acquire the means through which he could create a favorable public image of himself by manipulation of a friendly press. Petitioner at this time was the…
1Opinion of the Court
Herman M. and Barbara J. Greenspun, Petitioners v. Commissioner of Internal Revenue, Respondent
Greenspun v. Commissioner
Docket No. 4602-73
United States Tax Court
72 T.C. 931; 1979 U.S. Tax Ct. LEXIS 70;
August 28, 1979, Filed
Decision will be entered for the petitioners.
In late 1966, Howard R. Hughes (Hughes) moved to Las Vegas, Nev., where he resided until sometime in 1970. Shortly after his arrival, Hughes undertook to make substantial investments and acquisitions in and around the Las Vegas area. To offset anticipated opposition to many of his acquisitions, Hughes sought to acquire a large…
Also in this document: Concurrence · Dawson; Concurrence · Goffe; Dissent.
2Cases cited37 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. SmithSupreme Court of the United States · 1945
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
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