Legal Opinion
At&t Advertising, L.P. v. United States
United States Court of Federal Claims
Decided March 5, 2020No. 16-272Published
1Opinion of the Court
In the United States Court of Federal Claims No. 16-272T Filed: March 5, 2020 AT&T ADVERTISING, L.P., Keywords: Tax; RCFC 56; YP ADVERTISING & PUBLISHING LLC, 26 U.S.C. § 6226; 26 U.S.C. Tax Matters Partner, § 199; I.R.C. § 1.199-3; Advertising Income; Complainant, Benefits and Burdens of Ownership; ADVO, Inc. v. v. Commissioner,
141 T.C. 298
UNITED STATES, (2013); Meredith Corp. v. United States, 405 F.Supp. Defendant. 3d 795 (S.D. Iowa 2019). Dwight N. Mersereau, with whom were Robert L. Willmore, Teresa M. Abney, and Carina C. Federico, Crowell & Moring LLP, Washington, D.C., for…
2Cases cited5 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Marriott International Resorts, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- ADVO, Inc. & Subsidiaries v. CommissionerUnited States Tax Court · 2013