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DIXIE, INC. v. C. I. R.

No. 53, Docket 25580.

277 F.2d 526 (1960)

DIXIE, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided April 14, 1960.

Attorney(s) appearing for the Case

William A. Moore, New York City, Choate Ronalds Reynolds & Hollister, New York City, of counsel, for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Melvin L. Lebow, Attys., Department of Justice, Washington, D. C., for respondent.

Before LUMBARD, Chief Judge, and WATERMAN and LEWIS, Circuit Judges.

LEWIS, Circuit Judge.

Petitioner seeks review of a decision of the Tax Court upholding the assessment by the Commissioner of a deficiency of $22,053.11 in income surtax for the year 1952 against petitioner, a corporation owning and operating the Hotel Dixie in New York City. The assessment was made under Section 1021 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 102, and was premised...

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