Legal Opinion
James Hotel Company, Tower Club, Inc., and Palace Building Company v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 29, 1963No. 7281PublishedCited by 13 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Tax Court. It involves corporate income taxes for the fiscal years ending on August 31 in each of the years, 1955, 1956, and 1957. The petitioner, Tower Club, Inc., 1 is a subsidiary of the James Hotel Company. 2
The facts, which are not in dispute, are these:
James and Tower Club are corporations organized and existing under the Oklahoma Business Corporation Act. They were in existence during all of the times material herein.
The Tower Club operates a private club.
The question involved is whether amounts paid to the Tower…
2Cases cited5 opinions
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Teleservice Company of Wyoming Valley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- United Grocers, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- FEDERAL EMPLOYEES'DISTRIBUTING COMPANY v. United StatesDistrict Court, S.D. California · 1962
- Community TV Association of Havre v. United StatesDistrict Court, D. Montana · 1962
3Cited by13 opinions
- University Country Club, Inc. v. CommissionerUnited States Tax Court · 1975
- Washington Athletic Club v. United States of America, Washington Athletic Club v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Oakland Hills Country Club v. CommissionerUnited States Tax Court · 1980
- Concord Village, Inc. v. CommissionerUnited States Tax Court · 1975
- Board of Trade v. CommissionerUnited States Tax Court · 1996
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