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ROY H. PARK BROADCASTING, INC. v. COMMISSIONER

Docket No. 1600-67.

56 T.C. 784 (1971)

ROY H. PARK BROADCASTING, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 19, 1971.

Attorney(s) appearing for the Case

Jerome B. Libin and Donald V. Moorehead, for the petitioner.

Stephen M. Miller, for the respondent.

FAY, Judge:

Respondent determined deficiencies in the income taxes of petitioner for the taxable years ending June 30, 1964, and June 30, 1965, in the amounts of $18,089.44 and $17,046.04, respectively. The issues for decision are (1) whether petitioner is entitled to amortization deductions with respect to network affiliation contracts with CBS and ABC and, if so, in what amounts; and (2) whether petitioner sustained a loss upon the termination of the secondary...

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