Legal Opinion
Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc.
Court of Appeals for the Sixth Circuit
Decided June 8, 1965No. 16047, 16048PublishedCited by 44 opinions
1Opinion of the Court
HARRY PHILLIPS, Circuit Judge.
The tax court determined a deficiency in income taxes against petitioner Spicer Theatre, Inc. (referred to herein as Spicer). In its petition for review, Spicer urges that the decision of the tax court should be reversed. The companion case of Copley Theatre, Inc. (herein referred to as Copley) was -not decided by the tax court.
Edward J. Rabb was president and general manager of both Spicer and Copley, and all the common stock of both corporations was owned by him and his wife. 1 In its fiscal year ending January 31, 1954, Copley sustained a net operating loss of…
2Cases cited6 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Jesse E. Hall, Sr., and Rhoda O. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- PPG Indus., Inc. v. CommissionerUnited States Tax Court · 1970
- Hospital Corp. of America v. CommissionerUnited States Tax Court · 1983
- Eli Lilly & Company and Subsidiaries, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1988
- American Terrazzo Strip Co. v. CommissionerUnited States Tax Court · 1971
39 more not listed; retrieve them via the Exa API.