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TELE-COMMUNICATIONS, INC. v. C.I.R.

No. 91-9010.

12 F.3d 1005 (1993)

TELE-COMMUNICATIONS, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

December 27, 1993.

Attorney(s) appearing for the Case

Bruce R. Ellisen, Attorney (Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen and Richard Farber, Attorneys, with him on the briefs), Tax Div., Dept. of Justice, Washington, DC, for respondent-appellant.

Roger J. Jones (Arthur I. Gould, Joseph R. Goeke, William A. Schmalzl, and David A. Hyman with him on the brief), of Mayer, Brown & Platt, Chicago, IL, for petitioner-appellee.

Before SEYMOUR and McWILLIAMS, Circuit Judges.

SEYMOUR, Circuit Judge.

The Commissioner of Internal Revenue appeals a tax court decision holding that Tele-Communications, Inc. may amortize the cost of acquiring cable television franchises under I.R.C. § 1253. We affirm substantially on the basis of the tax court's opinion, Tele-Communications, Inc. v. Commissioner, 95 T.C. 495, 1990 WL 170429 (1990).

I.

Tele-Communications is a cable television operator...

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