MONARCH THEATRES v. HELVERING

No. 108.

137 F.2d 588 (1943)

MONARCH THEATRES, Inc., v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

July 19, 1943.


Attorney(s) appearing for the Case

Samuel Spring, of New York City, for petitioner.

Meyer Rothwacks, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Muriel Paul, Sp. Asst. Atty. Gen., for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


L. HAND, Circuit Judge.

(The following opinion was written under the assumption that it would represent the opinion of all three of the judges. It turns out that, as to the note for $65,125.51, I am in the minority, for Judge CHASE concurs in the opinion of Judge AUGUSTUS N. HAND. It has seemed to us best, however, to allow this opinion to stand, except as to that note, since in other respects it states the views of all. It will of course be understood that the decision...

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