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WALT DISNEY PRODUCTIONS v. UNITED STATES

No. 76-1114.

549 F.2d 576 (1976)

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

United States Court of Appeals, Ninth Circuit.

As Amended January 18, 1977.

Attorney(s) appearing for the Case

Gilbert W. Rubloff, Atty. (argued), Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellant.

John Cooley Baity (argued), of Donovan, Leisure, Newton & Irving, New York City, for appellee.

Before CHAMBERS and GOODWIN, Circuit Judges, and SCHNACKE, District Judge.

ALFRED T. GOODWIN, Circuit Judge:

Walt Disney Productions sued for a tax refund, claiming the investment tax credit under 26 U.S.C. §§ 38, 46-50 (1970), for the cost of fourteen film negatives produced in 1970. The district court granted the refund, and rejected two government counterclaims. We affirm in part, and remand for further hearing on one of the counterclaims.

Some understanding of motion picture technology is necessary before we discuss...

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