U.S. Court of Appeals for the Ninth Circuit, 1982

Emi North America Holdings, Inc., Capitol Industries-Emi, Inc. And Capitol Records, Inc. v. United States

U.S. Court of Appeals for the Ninth Circuit · Decided April 28, 1982 · Chambers, Ely, Norris, Per Curiam

675 F.2d 1068; 50 A.F.T.R.2d (RIA) 5004; 1982 U.S. App. LEXIS 19736 (Federal Reporter, Second Series)

Counsel

Stanley S. Shaw, Jr., Washington, D. C., argued, for defendant-appellant; John F. Murray, Michael L. Paup, Ann B. Durney, Washington, D. C., on brief., John Cooley Baity, Donovan, Leisure, Newton & Irvine, Los Angeles, Cal., for plaintiffs-appellees.

Cases that cite this one

6 later published cases cite this decision.

Norwest Corp. v. Commissioner (United States Tax Court 1997)
Ronnen v. Commissioner (United States Tax Court 1988)
TGS-NOPEC Geophysical Company and Subsidiaries v. Commissioner (United States Tax Court 2020)
Norwest Corporation and Subsidiaries v. Commissioner (United States Tax Court 1997)
Comshare, Inc. v. United States (6th Cir. 1994)
Morrissey v. Commissioner (United States Tax Court 1989)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

After exhausting their administrative appeals, the appellees instituted suit in the District Court for refund of certain federal income taxes. Their claims were based on the contention that capital expenditures incurred in producing master sound tapes qualify for the investment tax credit pursuant to I.R.C. §§ 38, 46-48 (26 U.S.C. §§ 38, 46 — 48). The Government resisted the claims, primarily relying upon Treas.Reg. § 1.48-l(f). The District Court rendered summary judgment for the appellees, and the Government appeals.

The disposition of this appeal is squarely controlled by long-established precedent. Bing Crosby Productions, Inc. v. United States, 588 F.2d 1293 (9th Cir. 1979); Walt Disney Productions v. United States, 549 F.2d 576 (9th Cir. 1976); Walt Disney Productions v. United States, 480 F.2d 66 (9th Cir. 1973), cert. denied, 415 U.S. 934, 94 S.Ct. 1451, 39 L.Ed.2d 493 (1974). Because master prints of movies and master sound tapes are functionally identical, no principled distinction can be drawn between the authorities cited and the present controversy. See also, Texas Instruments, Inc. v. United States, 551 F.2d 599 (5th Cir. 1977).

The judgment of the District Court is affirmed. This court’s judgment shall issue forthwith, and no Petition for Rehearing will be entertained. See Rule 2 Fed.R. App.P.

AFFIRMED.

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