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LATCHIS THEATRES OF KEENE v. COMMISSIONER OF INT. REV.

No. 4820.

214 F.2d 834 (1954)

LATCHIS THEATRES OF KEENE, Inc., et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals First Circuit.

August 6, 1954.

Attorney(s) appearing for the Case

Bennett Sanderson, Boston, Mass., for petitioners.

Grant W. Wiprud, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on brief), for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

MAGRUDER, Chief Judge.

The Commissioner of Internal Revenue gave notices to Latchis Theatres of Keene, Inc., and to Latchis Theatres of Claremont, Inc., two closely related New Hampshire corporations having a common ownership, of deficiencies in their respective surtaxes for the year 1946, under § 102 of the Internal Revenue Code, as amended, 26 U.S.C.A.1 Upon petitions by the two corporations...

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