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DETROIT CONSOLIDATED THEATRES v. COMMISSIONER OF INTERNAL REVENUE

No. 9220.

133 F.2d 200 (1942)

DETROIT CONSOLIDATED THEATRES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Sixth Circuit.

December 18, 1942.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for petitioner.

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and Irving I. Axelrad, all of Washington, D. C., for respondent.

Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel. And it appearing that the United States Board of Tax Appeals correctly decided that the Commissioner did not err in including in petitioner's gross income for 1937 the sum of $3,358.27, representing an amount received by petitioner from a lessee as an advance rental deposit under the terms of a lease and received during the taxable year, for the reason that when received...

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