Supreme Court of the United States, 1965

Richmond Television Corp. v. United States

Supreme Court of the United States · Decided November 15, 1965 · Per Curiam

382 U.S. 68; 86 S. Ct. 233; 15 L. Ed. 2d 143; 1965 U.S. LEXIS 2407 (United States Reports)

Counsel

Robert T. Barton, Jr., for petitioner., Solicitor General Marshall and Acting Assistant Attorney General Roberts for the United States.

Cases that cite this one

134 later published cases cite this decision. The 25 that cite it most often are listed here.

Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States (4th Cir. 1981)
Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States (4th Cir. 1982)
Sealy Power, Ltd. v. Commissioner (5th Cir. 1995)
Bennett Paper Corp. & Subsidiaries v. Commissioner (United States Tax Court 1982)
Goodwin v. Commissioner (United States Tax Court 1980)
Woody v. Commissioner (D.C. Cir. 2010)
Gordon S. Sorrell, Jr. And June M. Sorrell v. Commissioner of Internal Revenue (11th Cir. 1989)
Martin H. Fishman v. Commissioner of Internal Revenue (7th Cir. 1988)
John K. Johnsen Frances Johnsen, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee (6th Cir. 1986)
Seligman v. Commissioner (5th Cir. 1986)
Cleveland Electric Illuminating Co. v. United States (Court of Claims 1985)
Central Texas Savings & Loan Association v. United States (5th Cir. 1984)
Madison Gas and Electric Company v. Commissioner of Internal Revenue (7th Cir. 1980)
First Nat. Bank of South Carolina v. United States (District Court, D. South Carolina 1976)
Times-World Corp. v. United States (District Court, W.D. Virginia 1966)
Powell v. Comm'r (United States Tax Court 2014)
Heinbockel v. Comm'r (United States Tax Court 2013)
Griggs v. Comm'r (United States Tax Court 2013)
Shammel v. Department of Revenue (Oregon Tax Court 2013)
Barker v. Comm'r (United States Tax Court 2012)
Glotov v. Comm'r (United States Tax Court 2007)
Cabintaxi Corp. v. Commissioner (United States Tax Court 1994)
Kahle v. Commissioner (United States Tax Court 1991)
John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant (10th Cir. 1989)
Gulf Oil Corp. v. Commissioner (United States Tax Court 1987)

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.

The petition for writ of certiorari is granted. In the light of the representations of the Solicitor General, and an independent examination of the record, we believe . that the Court of Appeals for the Fourth Circuit was mistaken in its view that the petitioner’s amortization claims for the taxable years 1956 and 1957 were not properly before it. Although the record is not free from ambiguity, we take the Court of Appeals to have based its decision on the ground that the petitioner’s amortization claims derived solely from net operating loss deductions carried forward from prior years, and that no additional amortization deductions for 1956 and 1957 were sought. Since we find that the petitioner adequately presented its amortization claims for 1956 and 1957, we vacate the judgment of the Court of Appeals and remand the case to .that court for the consideration of those claims, without intimation of any kind as to their merit.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.