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STUDIO THEATRE INCORPORATED v. COMMISSIONER

Docket No. 27373.

18 T.C. 548 (1952)

STUDIO THEATRE INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 20, 1952.

Attorney(s) appearing for the Case

Stanley Suydam, Esq., and Jack B. Darragh, Esq., for the petitioner.

Arthur N. Mindling, Esq., for the respondent.

Petitioner filed applications, under section 722, Internal Revenue Code, for excess profits tax relief for the calendar years 1943, 1944, and 1945. Respondent completely denied those applications. The question is whether petitioner is entitled to such relief by reason of an alleged change in the capacity for production or operation of its business consummated during a taxable year ending after December 31, 1939, with the meaning of section 722 (b) (4).

FINDINGS OF...

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