Newhouse Broadcasting Corporation and Subsidiaries, et al. - Page 1

                                       T.C. Memo. 2000-244                                             

                                     UNITED STATES TAX COURT                                           

                            NEWHOUSE BROADCASTING CORPORATION AND                                      
                            SUBSIDIARIES, ET AL.,1 Petitioners v.                                      
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                 Docket Nos.  19448-97, 23753-97,       Filed August 7, 2000.                          
                             24489-97, 6210-98.                                                        

                       P and R have both moved for partial summary                                     
                 judgment on the issue of whether royalties payable by                                 
                 an accrual basis publisher to authors based upon book                                 
                 sales, less actual returns, are fully deductible in the                               

                  1  Cases of the following petitioners have been consolidated                         
            herewith:  Advance Publications, Inc. and Subsidiaries, docket                             
            No. 23753-97; Cox Enterprises, Inc., and Subsidiaries, docket No.                          
            24489-97; and Chronicle Publishing Co., Richard T. Thieriot, Tax                           
            Matters Person, docket No. 6210-98.  Such consolidation was made                           
            because of a common issue of eligibility for transition                                    
            investment tax credit under cable television franchise                                     
            agreements.  That issue was addressed on motions for partial                               
            summary judgment in docket No. 19448-97.  Petitioner in this case                          
            is petitioner in docket No. 23753-97, and the issue involved is                            
            unique to that petitioner.                                                                 

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