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THEATRE CONCESSIONS, INC. v. COMMISSIONER

Docket No. 55331.

29 T.C. 754 (1958)

THEATRE CONCESSIONS, INC., A FLORIDA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1958.

Attorney(s) appearing for the Case

William T. Rogers, Esq., for the petitioner.

Raymond Whiteaker, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income and excess profits tax for the taxable year January 4 to December 31, 1951, in the amount of $8,636.74. This deficiency results from respondent's determination that "pursuant to the provisions of sections 15 (c) and 129 of the Internal Revenue Code, [petitioner is] not entitled to the benefit of the $25,000.00 exemption from surtax provided in section 15 (b), or the $25,000...

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