Toledo Blade Company v. Commissioner of Internal Revenue
This text of 180 F.2d 357 (Toledo Blade Company v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Upon consideration of the briefs and record in the above cause and the oral argument of counsel, and
It being our view that the purchase by the petitioner of certain assets of the competing newspaper, the value of which to the purchaser was protected by covenant of the seller that it would not resume publication of a newspaper for ten years constituted a capital investment, now, therefore,
It is ordered that the decision of the Tax Court, 11 T.C. 1079, be and it is hereby affirmed upon the findings of fact and conclusions of law announced by the Tax Court in docket No. 12827, promulgated December 23, 1948.
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180 F.2d 357, Counsel Stack Legal Research, https://law.counselstack.com/opinion/toledo-blade-company-v-commissioner-of-internal-revenue-ca6-1950.