# Gulf Tel. Corp. v. Commissioner

> United States Tax Court · September 25, 1969 · 52 T.C. 1038

URL: https://www.frixlaw.com/law-library/cases/4481219

## Case

- **Full name:** Gulf Television Corporation v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** September 25, 1969
- **Citations:** 52 T.C. 1038; 1969 U.S. Tax Ct. LEXIS 54
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwald
- **Judges:** Hoyt,Dawson,Fay,Tannenwald,Irwin,Sterrett,Tannenwald
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4481219

## Opinion text

TaNNENwald, J., concurring: I agree with Judge Dawson’s reservations. In addition, I continue to be concerned with the manner in which depreciation and amortization are seemingly used interchangeably in opinions of this Court, of which the majority opinion is an example. While such use does not affect either the rationale or the result in the instant case, there are other situations in which a careful delineation between depreciation and amortization is essential. See my dissenting opinion in Allen M. Early, 52 T.C. 560 (1969).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481219. Public record. Not legal advice.