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ATLANTA BILTMORE HOTEL CORP. v. C. I. R.

No. 21508.

349 F.2d 677 (1965)

ATLANTA BILTMORE HOTEL CORPORATION and Bennie T. Hanson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

July 23, 1965.

Attorney(s) appearing for the Case

Harold E. Abrams, Atlanta, Ga., M. E. Kilpatrick, Atlanta, Ga., Kilpatrick, Cody, Rogers, McClatchey & Regenstein, Atlanta, Ga., of counsel, for petitioners.

Donald W. Williamson, Jr., Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys. Dept. of Justice, Sheldon S. Cohen, Chief Counsel, I. R. S., Glen E. Hardy, Atty., I. R. S., Washington, D. C., for respondent.

Before MOORE and BELL, Circuit Judges, and SLOAN, District Judge.

MOORE, Circuit Judge.

By petitions, the taxpayers, Atlanta Biltmore Hotel Corporation (the Biltmore) and Mrs. Bennie T. Hanson (Mrs. Hanson) seek to review a decision of the Tax Court sustaining tax deficiencies against the Biltmore and Mrs. Hanson for the years 1954, 1955 and 1956. Because of a loss carryback to 1956 from 1959 which was substantially reduced by the Tax Court's decision, 1959 is also involved.

The Biltmore may be characterized as a family...

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