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WESTERN MASS. THEATRES v. COMMISSIONER OF INT. REV.

No. 5078.

236 F.2d 186 (1956)

WESTERN MASSACHUSETTS THEATRES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided July 31, 1956.

Attorney(s) appearing for the Case

Earl Johnson, Boston, Mass., with whom Joseph J. Geehern, Alan R. Trustman, and Nutter, McClennen & Fish, Boston, Mass., were on the brief, for petitioner.

David O. Walter, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Acting Asst. Atty. Gen., and Lee A. Jackson, Hilbert P. Zarky and Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., were on the brief, for respondent.

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

MAGRUDER, Chief Judge.

We have here for review a decision of the Tax Court of the United States, entered August 25, 1955, sustaining deficiencies in the excess profits tax of petitioner, Western Massachusetts Theatres, Inc., for the years 1943, 1944, and 1945. 24 T.C. 331.

The sole contested issue in the Tax Court was whether the transaction in which petitioner acquired certain properties in 1935 was one governed by § 112...

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