United Theatres, Inc. v. Commissioner

United Theatres, Inc. v. Commissioner.

United Theatres, Inc. v. Commissioner

Docket Nos. 21749, 22538.

United States Tax Court

1953 Tax Ct. Memo LEXIS 183; 12 T.C.M. (CCH) 750; T.C.M. (RIA) 53238;

June 30, 1953

Gibbons Burke, Esq., 1801 Hibernia Bank Building, New Orleans 12, La., for the petitioner. Allen T. Akin, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The Commissioner has determined deficiencies for the years 1941 through 1945 in income tax, declared value excess profits tax, and excess profits tax as follows:

Declared

Value

Excess

Excess

Year

Income Tax

Prof…