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· 1/24/1991

John D. Upham, and Estate of Marion B. Upham, Deceased, John D. Upham, Personal Representative v. Commissioner of Internal Revenue

Citations

  • 923 F.2d 1328
  • 67 A.F.T.R.2d (RIA) 481
  • 1991 U.S. App. LEXIS 1011
  • 1991 WL 4986

How courts have described this case

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  • film placed in service when released nationally

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Judges: Lay, Bright, Timbers

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