ANTIETAM HOTEL CORP. v. COMMISSIONER OF INTERNAL REV.

No. 4836.

123 F.2d 274 (1941)

ANTIETAM HOTEL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

November 10, 1941.


Attorney(s) appearing for the Case

John F. Greaney, of Washington, D. C. (Frank J. Albus, of Washington, D. C., on the brief), for petitioner.

Warren F. Wattles, of Washington, D. C., Atty., Department of Justice (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Gerald L. Wallace, and Edward First, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before DOBIE and NORTHCOTT, Circuit Judges, and WAY, District Judge.


DOBIE, Circuit Judge.

This is an appeal by the Antietam Hotel Corporation (hereinafter called petitioner) from a decision of the Board of Tax Appeals (hereinafter called the Board). The facts in this case, about which there seems to be little or no dispute, are thus set out in the opinion of the Board:

"The petitioner herein is a corporation organized under the laws of Maryland with its offices and principal place of business at the Hotel Alexander, Hagerstown...

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