COLUMBIA BROADCASTING SYSTEM, INC. OF CALIFORNIA v. COMMISSIONER

Docket No. 30289.

32 T.C. 39 (1959)

COLUMBIA BROADCASTING SYSTEM, INC. OF CALIFORNIA (FORMERLY PACIFIC AGRICULTURAL FOUNDATION, LIMITED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 10, 1959.


Attorney(s) appearing for the Case

Norman A. Eisner, Esq., and Haskell Titchell, Esq., for the petitioner.

Aaron S. Resnik, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner, hereafter referred to as the respondent, has denied the petitioner relief under section 722(b)(4) for the years 1943 and 1945. The parties presented their evidence before a commissioner designated by this Court, and the findings of that commissioner have been served upon the parties in accordance with the Rules of this Court. The petitioner states in its reply brief, "We are satisfied with the Findings and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases