19 T.C. 1054 (1953), 28204, Latchis Theatres of Keene, Inc. v. C.I.R.

Citation: 19 T.C. 1054

Opinion Judge: MURDOCK, Judge:

Party Name: LATCHIS THEATRES OF KEENE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LATCHIS THEATRES OF CLAREMONT, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Bennett Sanderson, Esq., for the petitioners. William C. W. Haynes, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissenting: JOHNSON, J., agrees with this dissent.

Case Date: March 11, 1953

Court: U.S. Tax Court