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EMI NORTH AMERICA HOLDINGS, INC. v. UNITED STATES

No. 81-5655.

675 F.2d 1068 (1982)

EMI NORTH AMERICA HOLDINGS, INC., Capitol Industries-EMI, Inc. and Capitol Records, Inc., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 28, 1982.

Attorney(s) appearing for the Case

Stanley S. Shaw, Jr., Washington, D. C., argued, for defendant-appellant; John F. Murray, Michael L. Paup, Ann B. Durney, Washington, D. C., on brief.

John Cooley Baity, Donovan, Leisure, Newton & Irvine, Los Angeles, Cal., for plaintiffs-appellees.

Before CHAMBERS, ELY, and NORRIS, Circuit Judges.

PER CURIAM:

After exhausting their administrative appeals, the appellees instituted suit in the District Court for refund of certain federal income taxes. Their claims were based on the contention that capital expenditures incurred in producing master sound tapes qualify for the investment tax credit pursuant to I.R.C. §§ 38, 46-48 (26 U.S.C. §§ 38, 46-48). The Government resisted the claims, primarily relying upon Treas.Reg. § 1.48-1(f)....

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