Bartell Hotel Co. v. Commissioner
United States Tax Court
Held, that the income derived from the operation of a hotel business by another corporation, in the hotel building owned by petitioner, was not attributable to petitioner.
1Opinion of the Court
The Bartell Hotel Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Bartell Hotel Co. v. Commissioner
Docket No. 67974
United States Tax Court
32 T.C. 311; 1959 U.S. Tax Ct. LEXIS 180;
April 30, 1959, Filed
Decision will be entered for the petitioner.
Held, that the income derived from the operation of a hotel business by another corporation, in the hotel building owned by petitioner, was not attributable to petitioner.
Thomas J. Kennedy, Esq., and E. S. Hampton, Esq., for the petitioner.
Sylvan Siegler, Esq., for the respondent.
Mulroney, Judge.
MULRONEY
The respondent determined…
2Cases cited6 opinions
- Nelson v. CommissionerUnited States Tax Court · 1946
- 2 Lexington Ave. Corp. v. CommissionerUnited States Tax Court · 1956
- Whitfield v. CommissionerUnited States Tax Court · 1950
- Bartell Hotel Co. v. CommissionerUnited States Tax Court · 1959
- L. T. Campbell, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1947
1 more not listed; retrieve them via the Exa API.