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TOLEDO TV CABLE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 71-2356.

483 F.2d 1398 (1973)

TOLEDO TV CABLE CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. NEWPORT TV CABLE CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

August 1, 1973.

Attorney(s) appearing for the Case

James H. Clarke (argued), John H. Doran, George L. Kirklin, of McColloch, Dezendorf & Lubersky, Portland, Or., for petitioner.

Stephen Schwartz (argued), Scott P. Crampton, Asst. Atty. Gen., K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwacks, Bennet N. Hollander, William K. Hogan, Tax Div., Dept. of Justice, Washington, D. C., for respondent.

Before HASTIE, MERRILL, and ELY, Circuit Judges.

OPINION

PER CURIAM:

In these consolidated appeals, the petitioning taxpayers challenge the Tax Court's conclusion that two municipal franchises for community antenna television could not qualify for depreciation deductions under Section 167(a) of the Internal Revenue Code of 1954. We need not review the facts inasmuch as they are carefully set forth in the Tax Court's Opinion, reported at 55 T.C. 1107.

The rule is...

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