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CABLEVISION OF CONNECTICUT v. COMMISSIONER

Docket Nos. 4218-92, 4381-92.

65 T.C.M. 2147 (1993)

T.C. Memo. 1993-106

Cablevision of Connecticut, Cablevision Area 9 Corporation, formerly Scripps-Howard Cablevision Corporation, as successor in interest to Scripps-Howard Cablevision Corporation, Tax Matters Partner v. Commissioner. Cablevision of Connecticut, Charles F. Dolan, A Partner Other Than the Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed March 24, 1993.

Attorney(s) appearing for the Case

Robert E. Kolek, Daniel L. Kraus, 55 E. Monroe, Chicago, Ill., and Bruce D. Haims, for the petitioner. Halvor Adams and Eileen Shatz, for the respondent.

Memorandum Opinion

RUWE, Judge:

This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.2 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial Judge

PANUTHOS, Chief Special Trial Judge:

This matter is before the Court on respondent's motions...

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