SPICER THEATRE, INC. v. C. I. R.

Nos. 16047, 16048.

346 F.2d 704 (1965)

SPICER THEATRE, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COPLEY THEATRE, INC., Respondent.

United States Court of Appeals Sixth Circuit.

June 8, 1965.


Attorney(s) appearing for the Case

Samuel Goldman, Akron, Ohio, for Spicer and Copley Theaters, Harris, Sacks, Subrin & Goldman, Akron, Ohio, on the brief.

William A. Friedlander, Dept. of Justice, Washington, D. C., for commissioner, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before CECIL, O'SULLIVAN and PHILLIPS, Circuit Judges.


HARRY PHILLIPS, Circuit Judge.

The tax court determined a deficiency in income taxes against petitioner Spicer Theatre, Inc. (referred to herein as Spicer). In its petition for review, Spicer urges that the decision of the tax court should be reversed. The companion case of Copley Theatre, Inc. (herein referred to as Copley) was not decided by the tax court.

Edward J. Rabb was president and general manager of both Spicer and Copley, and all the common stock...

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