William H. COSBY, Jr., and Camille O. Cosby, Appellees,
v.
THE UNITED STATES, Appellant.
JACK BARRY PRODUCTIONS, INC., Appellee,
v.
THE UNITED STATES, Appellant.
United States Court of Appeals, Federal Circuit.https://leagle.com/images/logo.png
July 21, 1986.
July 21, 1986.
Attorney(s) appearing for the Case
Elaine F. Ferris, of the Tax Div., Dept. of Justice, Washington, D.C., argued, for appellant. With her on brief, were Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup and Richard Farber, of the Tax Div., Dept. of Justice, Washington, D.C.
Togo D. West, of Patterson, Belknap, Webb & Tyler, Washington, D.C., argued for appellees Cosby. With him on brief, was Renee L. Szybala, of Patterson, Belknap, Webb & Tyler.
Sheldon S. Cohen, of Morgan, Lewis & Bockius, Washington, D.C., argued, for appellee Barry. With him on brief were Roger A. Pies and Howard J. Hoffman, of Morgan, Lewis & Bockius.
Before NIES, BISSELL, Circuit Judges, and SWYGERT, Senior Circuit Judge.
United States Court of Appeals, Federal Circuit.
BISSELL, Circuit Judge.
These appeals1 challenge the Claims Court, Kozinski, C.J., decision that tapes of The New Bill Cosby Show and The Jokers' Wild qualify for investment tax credit (ITC or credit) under the Internal Revenue Code, 26 U.S.C. § 48(k) (1982), and that the categorical exclusion of variety shows and game shows as "qualified" films contained in Treasury Regulations § 1.48-8(a)(3)(iii) (1979), is invalid. Cosby...
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