TOLEDO TV CABLE CO. v. COMMR. OF INTERNAL REVENUE, 55 T.C. 1107 (1971) TOLEDO TV CABLE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENTNEWPORT TV CABLE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT[fn1] Docket Nos. 861-69, 862-69.United States Tax Court. Filed March 29, 1971. [fn1] These cases were consolidated for purposes of trial, briefing, and opinion […]