Legal Opinion
William H. Cosby, Jr., and Camille O. Cosby v. The United States, Jack Barry Productions, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided July 21, 1986No. Appeal 85-2756, 85-2757PublishedCited by 5 opinions
1Opinion of the Court
BISSELL, Circuit Judge.
These appeals 1 challenge the Claims Court, Kozinski, C.J., decision that tapes of The New Bill Cosby Show and The Jokers’ Wild qualify for investment tax credit (ITC or credit) under the Internal Revenue Code, 26 U.S.C. § 48(k) (1982), and that the categorical exclusion of variety shows and game shows as “qualified” films contained in Treasury Regulations § 1.48—8(a)(3)(iii) (1979), is invalid. Cosby v. United States, 8 Cl.Ct. 428 (1985). We affirm.
In addition to the Claims Court decision permitting the ITC for the Cosby Show and The Joker’s Wild program, other courts…
2Cases cited5 opinions
- Goodson-Todman Enterprises, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Goodson-Todman Enterprises, Ltd. v. CommissionerUnited States Tax Court · 1985
- Estate of Palmer v. CommissionerUnited States Tax Court · 1986
- Cosby v. United StatesUnited States Court of Claims · 1985
- Budget Films, Inc. v. CommissionerUnited States Tax Court · 1985
3Cited by5 opinions
- Griffin Industries, Inc. v. United StatesUnited States Court of Federal Claims · 1992
- RCA Corp. v. United StatesUnited States Court of Claims · 1987
- Pepcol Manufacturing Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1993
- Pepcol Manufacturing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Pepcol Manufacturing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993