KANSAS STATE NETWORK, INC. v. F.C.C.

No. 82-1319.

720 F.2d 185 (1983)

KANSAS STATE NETWORK, INC., Petitioner, v. FEDERAL COMMUNICATIONS COMMISSION and United States of America, Respondents.

United States Court of Appeals, District of Columbia Circuit.

Decided October 25, 1983.


Attorney(s) appearing for the Case

William J. Potts, Jr., Washington, D.C., with whom John Wells King, and Lee W. Shubert, Washington, D.C., were on the brief, for petitioner. Michael H. Bader, Washington, D.C., also entered an appearance for petitioner.

Sue Ann Preskill, Atty., Federal Communications Commission, Washington, D.C., with whom Stephen A. Sharp, Gen. Counsel, Daniel M. Armstrong, Associate Gen. Counsel, F.C.C., David Silberman and Cal P. Saunders, Attys., F.C.C., Barry Grossman and Susan J. Atkinson, Attys., Dept. of Justice, Washington, D.C., were on the brief, for respondents. John E. Ingle, Atty., F.C.C., Washington, D.C., also entered an appearance for respondents.

Before WALD, MIKVA and BORK, Circuit Judges.


Opinion for the Court filed by Circuit Judge BORK.

BORK, Circuit Judge:

Petitioner Kansas State Network, Inc. ("KSN") seeks review of a decision of the Federal Communications Commission denying KSN's application for a tax certificate under section 1071 of the Internal Revenue Code. We affirm the Commission.

I.

KSN owns and operates television stations in Kansas, Nebraska and Missouri. During the 1960's, petitioner purchased interests in cable...

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