Post-Newsweek Cable, Inc. v. Board of Review

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that where federal law preempted local regulation of cable television rates, the state was nevertheless permitted to tax the cable company on its tangible property located in the state
• holding that where federal law preempted local regulation of cable television rates, the state was nevertheless permitted to tax the cable company on its tangible property located in the state
• stating difference between value determined under income approach and much lower value determined under cost approach suggested nontaxable assets were included in income-method valuation
• finding the cost approach more reliable in the valuation of property of a cable television company
• defining a “disinterested witness” as “[o]ne who has no right, claim, title, or legal share in the cause or matter in issue, and who is lawfully competent to testify”
• stating difference between value determined under income approach and much lower value determined under cost approach suggested nontaxable assets were included in income-method valuation

Source: CourtListener parenthetical corpus (CC0).