The Hiland Amusement Co. v. Gray
This text of 212 F.2d 496 (The Hiland Amusement Co. v. Gray) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The appellant, operator of a motion picture theatre, appeals from a judgment in effect denying it the right to use admission tickets printed and numbered pursuant to a so-called “Standard Cryp-tix Numbering System,” and dismissing its complaint.
Upon consideration of the record, briefs, and oral arguments of counsel, we agree with the District Court’s conclusion that the appellant’s use of theatre tickets known as “Standard Cryptix Numbered Tickets” is in violation of section 1719 of the Internal Revenue Code, 26 U.S.C. § 1719, and section 101.18 of Regulations No. 43 of the Bureau of Internal Revenue. Therefore, the judgment is affirmed.
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Cite This Page — Counsel Stack
212 F.2d 496, 45 A.F.T.R. (P-H) 1453, 1954 U.S. App. LEXIS 3707, Counsel Stack Legal Research, https://law.counselstack.com/opinion/the-hiland-amusement-co-v-gray-ca6-1954.