Bing Crosby Productions, Inc. v. United States of America, Sussex Pictures, Inc. v. United States of America, McA Inc. And Universal City Studios, Inc. v. United States

588 F.2d 1293 79-1 USTC P 9150 BING CROSBY PRODUCTIONS, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. SUSSEX PICTURES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. MCA INC. and Universal City Studios, Inc., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Nos. 76-1570, 76-2202 and 77-3054. United States Court of Appeals, Ninth Circuit. Jan. 4, 1979. Ann B. Durney, Atty. (argued), Dept. of Justice, Washington, D.C., for defendant-appellant. Bernard J. Long, Jr. (argued), of Dow, Lohnes & Albertson, Washington, D.C., Carl A. Stutsman, Jr. (argued), Los Angeles, Cal., John C. Baity (argued), of Donovan, Leisure, Newton & Irvine, Los Angeles, Cal., for plaintiffs-appellees. On Appeals from the United States District Court for the Central District of California. Before ANDERSON and HUG, Circuit Judges, and EAST, * District Judge. J. BLAINE ANDERSON, Circuit Judge: I. PROCEEDINGS BELOW 1 The companies involved in these appeals, Bing Crosby Productions (Bing Crosby or BCP), Sussex Pictures (Sussex), and MCA and Universal City Studios (MCA), brought refund suits in district court for their income…