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TELE-COMMUNICATIONS, INC. v. COMMISSIONER

Docket No. 268-89.

95 T.C. 495 (1990)

TELE-COMMUNICATIONS, INC. AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 7, 1990.

Attorney(s) appearing for the Case

Edward C. Rustigan, Joseph R. Goeke, Jedd S. Palmer, Barry Gassman, Roger J. Jones, and William A. Schmalzl, for the petitioner.

Lawrence C. Letkewicz and Jan E. Lamartine, for the respondent.

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax for the taxable year 1978 in the amount of $897,436. In addition to disputing the deficiency, petitioner claims an overpayment of $318,239 for that year.

The issues for decision are whether a cable television franchise is a "franchise" for purposes of section 1253,1 or whether the cable television franchises acquired by petitioner ...

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