American Broadcasting Companies, Inc. v. United States

NICHOLS, Senior Circuit Judge.

We have before us for review a decision of the Claims Court, reported sub nom. RCA Corporation v. United States, 12 Cl.Ct. 569 (1987) which, on cross-motions for summary judgment, enters a partial summary judgment dismissing appellant American Broadcasting Company’s (ABC) tax refund complaints Nos. 692-86T, 204-85T, 189-82T, and 235-83T. These complaints all pursue investment tax credits (ITC) on motion picture films produced for television, under Internal Revenue Code § 48(k), as amended in 1976 by Pub.L. No. 94-455, 90 Stat. 1591. They relate to taxable years…