GOODSON-TODMAN ENTERPRISES, LTD. v. C.I.R.

No. 182, Docket 85-4083.

784 F.2d 66 (1986)

GOODSON-TODMAN ENTERPRISES, LTD., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided January 29, 1986.


Attorney(s) appearing for the Case

Elaine F. Ferris, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard Farber, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for appellant.

Lyman G. Friedman, Washington, D.C. (Robert A. Schulman, Williams & Connolly, Washington, D.C., of counsel), for appellee.

Norman L. Schwartz, Sheldon S. Cohen, Roger A. Pies, Howard J. Hoffman, Morgan, Lewis & Bockius, Washington, D.C., for amici curiae Jack Barry Productions, Inc. and Enright Enterprises, Inc.

Before FEINBERG, Chief Judge, and VAN GRAAFEILAND and MESKILL, Circuit Judges.


MESKILL, Circuit Judge:

This is an appeal from a decision of the United States Tax Court, Sterrett, J., that appellee Goodson-Todman is entitled to receive the Investment Tax Credit (ITC) with respect to the production costs of its tapes of the television program "To Tell The Truth" (TTTT). Goodson-Todman Enterprises v. Commissioner, 84 T.C. 255 (1985). We affirm, but on grounds different from those relied on by the tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases