Southern Multi-Media Commun., Inc. v. Commissioner
United States Tax Court
HELD: $ 1,927,396 in costs of certain improvements to cable television systems does not qualify for investment tax credit under the "supply or service" transition rule of sec. 204(a)(3) of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2085, 2149.
1Opinion of the Court
SOUTHERN MULTI-MEDIA COMMUNICATIONS, INC., FORMERLY WOMETCO CABLE CORP. AND SUBSIDIARIES f/k/a WEXA CABLE, INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Southern Multi-Media Commun., Inc. v. Commissioner
No. 19455-96
United States Tax Court
113 T.C. 412; 1999 U.S. Tax Ct. LEXIS 54; 113 T.C. No. 27;
December 8, 1999, Filed
Decision will be entered under Rule 155.
HELD: $ 1,927,396 in costs of certain
improvements to cable television systems does
not qualify for investment tax credit under
the "supply or service" transition rule of
sec. 204(a)(3) of the Tax Reform Act…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Tele-Communications, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Tele-Communications v. CommissionerUnited States Tax Court · 1990
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