25 T.C. 272 (1955), 49542, Mt. Morris Drive-In Theatre Co. v. C. I. R.

Citation: 25 T.C. 272

Opinion Judge: KERN, Judge:

Party Name: MT. MORRIS DRIVE-IN THEATRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Richard Katcher, Esq., for the petitioner. James A. Scott, Esq., for the respondent.

Judge Panel: RAUM, J. concurring: FISHER, J., agrees with this concurring opinion. RICE, J. dissenting: OPPER, JOHNSON, BRUCE, and MULRONEY, JJ., agree with this dissent.

Case Date: November 18, 1955

Court: U.S. Tax Court

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25 T.C. 272 (1955), 49542, Mt. Morris Drive-In Theatre Co. v. C. I. R.

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Federal Cases - 131 F.2d 509 (10th Cir. 1942), 2565, Hales-Mullaly, Inc. v. Commissioner of Internal Revenue
Federal Cases - 10 T.C. 361 (1948), 8541, American Bemberg Corp. v. C.I.R.
Federal Cases - 14 T.C. 635 (1950), 13340, Midland Empire Packing Co. v. C.I.R.
Federal Cases - 20 T.C. 937 (1953), 32482, Collingwood v. C.I.R.