Spark Hotel Co. v. Commissioner

Board of Tax Appeals

Spark Hotel Co. v. Commissioner

5 B.T.A. 186, 1926 BTA LEXIS 2938

United States Board of Tax Appeals·Decided October 26, 1926·No. Docket No. 7761.·Published·Cited by 1 cases

Opinion

[189] OPINION.

Muedocii :

If any corporation operating a hotel fulfills the requirements of a personal service corporation, as defined in section 200 of the Revenue Act of 1918, it is most exceptional, but certainly the present petitioner fails to fulfill those requirements. Appeal of Newam Theatre Corporation, 1 B. T. A. 887; Mountain View Sanitarium Co., 2 B. T. A. 417; Cotton Hotel Co. v. Bass, 7 Fed. (2d) 900.

Judgment will he entered for the Commissioner.

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[189] OPINION.

Muedocii :

If any corporation operating a hotel fulfills the requirements of a personal service corporation, as defined in section 200 of the Revenue Act of 1918, it is most exceptional, but certainly the present petitioner fails to fulfill those requirements. Appeal of Newam Theatre Corporation, 1 B. T. A. 887; Mountain View Sanitarium Co., 2 B. T. A. 417; Cotton Hotel Co. v. Bass, 7 Fed. (2d) 900.

Judgment will he entered for the Commissioner.

Spark Hotel Co. v. Commissioner, 5 B.T.A. 186, 1926 BTA LEXIS 2938 (bta 1926).

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Opinion

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