Radio Station WBIR, Inc. v. Commissioner
United States Tax Court
Petitioner, a corporation which operated a radio AM and FM broadcasting station, incurred attorney fees, engineering fees, and related expenses during the year 1953 in connection with its prosecution of an application for a television construction permit and television license before the Federal Communications Commission.
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Petitioner, a corporation which operated a radio AM and FM broadcasting station, incurred attorney fees, engineering fees, and related expenses during the year 1953 in connection with its prosecution of an application for a television construction permit and television license before the Federal Communications Commission. The television construction permit was granted by the Federal Communications Commission in 1956. Action on the application for a television license has been deferred pending determination of litigation involving the grant to petitioner of the construction permit. 1. Held,…
1Opinion of the Court
Radio Station WBIR, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Radio Station WBIR, Inc. v. Commissioner
Docket No. 60621
United States Tax Court
31 T.C. 803; 1959 U.S. Tax Ct. LEXIS 257;
January 23, 1959, Filed
Decision will be entered under Rule 50.
Petitioner, a corporation which operated a radio AM and FM broadcasting station, incurred attorney fees, engineering fees, and related expenses during the year 1953 in connection with its prosecution of an application for a television construction permit and television license before the Federal Communications Commission. The…
2Cases cited29 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Federal Communications Commission v. Sanders Bros. Radio StationSupreme Court of the United States · 1940
- Ashbacker Radio Corp. v. Federal Communications CommissionSupreme Court of the United States · 1946
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Polachek v. CommissionerUnited States Tax Court · 1954
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