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TRIBUNE PUB. CO. v. C.I.R.

No. 83-7218.

731 F.2d 1401 (1984)

TRIBUNE PUBLISHING CO. and News Review Publishing Co., Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 26, 1984.

Attorney(s) appearing for the Case

Thomas D. Cockran, Witherspoon, Kelly, Davenport & Toole, Spokane, Wash., for petitioners-appellants.

Thomas Preston, Washington, D.C., for respondent-appellee.

Before WRIGHT, ANDERSON and FLETCHER, Circuit Judges.

J. BLAINE ANDERSON, Circuit Judge:

This is an appeal of a decision by the United States Tax Court, 79 T.C. 1029, affirming a determination by the Commissioner of Internal Revenue (Commissioner) that the appellants were deficient in their federal income taxes for the years 1976, 1977, and 1978.

I. BACKGROUND

Appellants Tribune Publishing Co. (Tribune) and News Review Publishing Co., Inc. (News) are two Idaho corporations...

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