AMERICAN BROADCASTING COMPANIES, INC. v. U.S.

No. 87-1605.

851 F.2d 329 (1988)

AMERICAN BROADCASTING COMPANIES, INC. and Capital Cities/ABC, Inc., Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee, MCA, Inc., Universal City Studios, Inc., TCF Holdings, Inc., Twentieth Century Fox, Turner Entertainment Company, the Coca-Cola Company, Columbia Pictures Ind., Inc., and Gulf & Western Ind. Inc., Third-Party-Defendants-Appellees.

United States Court of Appeals, Federal Circuit.

As Amended on Grant of Rehearing June 27, 1988.


Attorney(s) appearing for the Case

Martin D. Ginsburg, Fried, Frank, Harris, Shriver and Jacobsen, Washington, D.C., argued for plaintiffs-appellants. With him on the brief were John T. Boese, Alan S. Kaden, Elliot E. Polebaum, John F. Coverdale and Brenda A. Stanulevich.

Bruce Ellisen, Dept. of Justice, Washington, D.C., argued for defendant-appellee U.S. With him on the brief were William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen and Ann Belanger Durney.

Stuart Robinowitz, Paul, Weiss, Rifkind, Wharton & Garrison, New York City, argued for appellees MCA, Inc., et al. With him on the brief were Cameron Clark, Lewis R. Clayton, Brad S. Karp, Jeffrey J. Wild, Cynthia Pinkos, Eileen S. Silvers and Linda M. Daves, of counsel. Also on the brief were Boris I. Bittker, of New Haven, Conn., of counsel and William P. McClure, Geoffrey B. Lanning and George L. Squires, McClure & Trotter, Washington, D.C., of counsel.

Before NIES and BISSELL, Circuit Judges, NICHOLS, Senior Circuit Judge.


NICHOLS, Senior Circuit Judge.

We have before us for review a decision of the Claims Court, reported sub nom. RCA Corporation v. United States, 12 Cl.Ct. 569 (1987) which, on cross-motions for summary judgment, enters a partial summary judgment dismissing appellant American Broadcasting Company's (ABC) tax refund complaints Nos. 692-86T, 204-85T, 189-82T, and 235-83T. These complaints all pursue investment tax credits (ITC) on motion picture films produced...

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