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WALT DISNEY PRODUCTIONS v. UNITED STATES

Nos. 72-1052, 72-1076.

480 F.2d 66 (1973)

WALT DISNEY PRODUCTIONS, Appellant, v. UNITED STATES of America, Appellee. WALT DISNEY PRODUCTIONS, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied July 31, 1973.

Attorney(s) appearing for the Case

John Cooley Baity (argued), Richard Sayler, Roy W. McDonald, of Donovan, Leisure, Newton & Irvine, New York City, John J. Wilson, Leon S. Angvire, of Hill, Farrer & Burrill, Los Angeles, Cal., for appellant Walt Disney Productions.

Stephen Schwarz (argued), Tax Div., William D. Keller, U. S. Atty., Scott P. Crampton, Asst. Atty. Gen., Charles H. Magnuson, Mason C. Lewis, Asst. U. S. Attys., Meyer Rothwacks, Chief, Appellate Section, Bennet N. Hollander, Dept. of Justice, Washington, D. C., for appellee United States.

Before TRASK and GOODWIN, Circuit Judges, and EAST, District Judge.

ALFRED T. GOODWIN, Circuit Judge:

The government appeals a district court judgment in a tax-refund case allowing Walt Disney Productions to take an "investment credit" on motion-picture negatives produced in 1962. The tax-payer cross-appeals from that part of the judgment which reduced the basis of the films for purpose of the credit.

The district court held that the films were "tangible personal property" within the meaning of Internal Revenue Code of 1954...

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