Spark Hotel Co. v. Commissioner

Board of Tax Appeals

Spark Hotel Co. v. Commissioner

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

CourtUnited States Board of Tax Appeals

DecidedOctober 26, 1926

DocketDocket No. 7761.

StatusPublished

Cited by1 cases

This text of 5 B.T.A. 186 (Spark Hotel 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.

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

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Opinion

[189]*189OPINION.

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]*189OPINION.

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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5 B.T.A. 186, 1926 BTA LEXIS 2938, Counsel Stack Legal Research, https://law.counselstack.com/opinion/spark-hotel-co-v-commissioner-bta-1926.

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