Legal Opinion

Madison Square Garden Corporation v. Commissioner Of Internal Revenue

Court of Appeals for the Second Circuit

Decided July 30, 1974No. 1099Published

1Opinion of the Court

500 F.2d 611

74-2 USTC P 9618

MADISON SQUARE GARDEN CORPORATION (formerly Graham-Paige

Corporation), Petitioner-Appellant/Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant/Appellee.

Nos. 858, 1099, Dockets 73-2160, 73-2407.

United States Court of Appeals, Second Circuit.

Argued May 23, 1974.

Decided July 30, 1974.

David G. Sacks, New York City (Simpson, Thacher & Bartlett, Michael H. Simonson, Margaret Ann Murdich, New York City, of counsel), for petitioner-appellant/appellee.

Carolyn R. Just, Atty. Tax Div. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Ernest J. Brown,…

2Cases cited7 opinions

  1. Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
  2. Kimbell-Diamond Milling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
  3. Yoc Heating Corp. v. CommissionerUnited States Tax Court · 1973
  4. Kass v. CommissionerUnited States Tax Court · 1973
  5. Madison Square Garden Corp. v. CommissionerUnited States Tax Court · 1972

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