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

No. 97-5032.

129 F.3d 1243 (1997)

AMERICAN BROADCASTING COMPANIES, INC. and ABC, Inc., Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

November 18, 1997.

Attorney(s) appearing for the Case

Martin D. Ginsburg, Fried, Frank, Harris, Shriver & Jacobson, Washington, DC, argued for plaintiffs-appellants. With him on the brief were Alan S. Kaden, Michael L. Waldman, and John D. Petro.

Pamela C. Berry, Attorney, Appellate Section, U.S. Department of Justice, Washington, DC, argued for defendant-appellee. With her on the brief were, Loretta C. Argrett, Assistant Attorney General and Ann B. Durney, Attorney, Tax Division, Department of Justice.

H. Karl Zeswitz, Jr., Baker & Hostetler LLP, Washington, DC, for amici curiae.

Before ARCHER, Chief Judge, RICH and LOURIE, Circuit Judges.

ARCHER, Chief Judge.

American Broadcasting Companies, Inc., and ABC, Inc., (collectively ABC) appeal the judgment of the United States Court of Federal Claims that ABC is not entitled to the investment tax credit under §§ 38 and 48(k) of the Internal Revenue Code (I.R.C.), see American Broad, Cos. v. United States, Nos. 475-88T, 489-89T, 1995 WL 579941 (Fed.Cl. July 31, 1995). We reverse.

BACKGROUND

At issue in this appeal is ABC...

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