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

No. 95-9003.

104 F.3d 1229 (1997)

TELE-COMMUNICATIONS, INC., and Subsidiaries, and TCI Development Corp., Successor To Tele-Communications Investments, Inc. and Subsidiaries, and Athena Communications Corp. and Subsidiaries, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

January 17, 1997.

Attorney(s) appearing for the Case

Roger J. Jones (William A. Schmalzl and Thomas Kittle-Kamp, with him on the brief) of Mayer, Brown & Platt, Chicago, IL, for Petitioners-Appellees.

Stephen W. Parks (Jonathan S. Cohen, with him on the brief) of Department of Justice Tax Division, Washington, DC, for Respondent-Appellant.

Before ANDERSON and McWILLIAMS, Circuit Judges, and HOLMES, District Judge.

HOLMES, District Judge.

The Commissioner of Internal Revenue (the "Commissioner") appeals from the Tax Court's grant of summary judgment to Tele-Communications, Inc. ("TCI"), and its subsidiaries, and other affiliated corporations (collectively, "Taxpayers"). In the underlying lawsuit, Taxpayers brought an action in the Tax Court seeking a redetermination of deficiencies in income tax as calculated by the Commissioner for taxable years 1978, 1979, 1980 and 1981. Taxpayers...

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