Atlanta Theatre Co. v. Commissioner

Board of Tax Appeals

Atlanta Theatre Co. v. Commissioner

1 B.T.A. 890, 1925 BTA LEXIS 2766

CourtUnited States Board of Tax Appeals

DecidedMarch 25, 1925

DocketDocket No. 924.

StatusPublished

This text of 1 B.T.A. 890 (Atlanta Theatre Co. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Atlanta Theatre Co. v. Commissioner, 1 B.T.A. 890, 1925 BTA LEXIS 2766 (bta 1925).

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Opinion

[892]*892OPINION.

Korner :

To a very marked degree this appeal presents a state of facts similar to that in the Appeal of Newam Theatre Corporation, 1 B. T. A. 887, decided this day. There is one salient point of difference, however, between the two cases, in that the instant appeal presents the situation of 33^ per cent of the capital stock of the taxpayer being owned by another corporation. In view of the fact that our decision in the instant appeal is predicated on the same reasoning supporting the decision in the Newam Appeal, we do not deem it necessary to discuss here the further point just above referred to.

For the reasons given in our opinion in the Appeal of Newam Theatre Corporation, supra, the taxpayer is not entitled to personal service classification.

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[892]*892OPINION.

Korner :

To a very marked degree this appeal presents a state of facts similar to that in the Appeal of Newam Theatre Corporation, 1 B. T. A. 887, decided this day. There is one salient point of difference, however, between the two cases, in that the instant appeal presents the situation of 33^ per cent of the capital stock of the taxpayer being owned by another corporation. In view of the fact that our decision in the instant appeal is predicated on the same reasoning supporting the decision in the Newam Appeal, we do not deem it necessary to discuss here the further point just above referred to.

For the reasons given in our opinion in the Appeal of Newam Theatre Corporation, supra, the taxpayer is not entitled to personal service classification.

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1 B.T.A. 890, 1925 BTA LEXIS 2766, Counsel Stack Legal Research, https://law.counselstack.com/opinion/atlanta-theatre-co-v-commissioner-bta-1925.

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