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KINGKADE HOTEL CO. v. JONES

No. 6382.

30 F.Supp. 508 (1939)

KINGKADE HOTEL CO. v. JONES, Collector of Internal Revenue.

District Court, W. D. Oklahoma.

June 26, 1939.

Attorney(s) appearing for the Case

Richard A. Billups, Sr. (of Billups, Billups & Billups), of Oklahoma City, Okl., for plaintiff.

Lester L. Gibson, Sp. Asst. to Atty. Gen., of Washington, D. C., and Wade H. Loofbourrow, Asst. U. S. Atty., of Oklahoma City, Okl., for defendant.

VAUGHT, District Judge.

The plaintiff is a corporation owning three hotel properties and a garage in Oklahoma City, Oklahoma. The Hotel Kingkade Company is another corporation organized largely from the stockholders of the Kingkade Hotel Company and is an operating company. It operates the hotels and garage under a lease contract with the plaintiff. The original contract, which was in writing and executed in 1910, provided that the first six months the rentals should...

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