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COMMONWEALTH THEATRES CORP. v. COMMISSIONER OF I. R.

No. 12269.

130 F.2d 875 (1942)

COMMONWEALTH THEATRES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

October 14, 1942.

Attorney(s) appearing for the Case

Arnold F. Schaetzle and Richard E. Williams, both of Des Moines, Iowa, for petitioner.

Helen R. Carloss, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before SANBORN, THOMAS, and JOHNSEN, Circuit Judges.

THOMAS, Circuit Judge.

This case comes before the court on the petition of a taxpayer to review, reverse and set aside a decision (45 B.T.A. 532) of the United States Board of Tax Appeals finding a deficiency in income tax due for the calendar year 1936 in the sum of $2,191, and to direct the Board in determining undistributed profits for that year to allow a credit in the amount of $24,999.98 and interest.

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