COLONIAL AMUSEMENT CO. OF PHILADELPHIA v. COMMISSIONER OF INTERNAL REVENUE

No. 9843.

173 F.2d 568 (1949)

COLONIAL AMUSEMENT CO. OF PHILADELPHIA v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided March 1, 1949.


Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for petitioner.

Irving I. Axelrad, Special Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before MARIS, WALLER, and McLAUGHLIN, Circuit Judges.


PER CURIAM.

The petitioner in this case asks us to review the determination by the Tax Court of a question arising solely under Section 711 (b) (1) (J) (ii) and Section 711 (b) (1) (K) of the Internal Revenue Code, 26 U.S. C.A. § 711 (b) (1) (J) (ii), (K). The respondent moves to dismiss the petition for review, relying upon Section 732 (c) of the Code, 26 U.S.C.A. § 732 (c), which provides that the determination...

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