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DELSEA DRIVE-IN THEATRES, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 15927.

379 F.2d 316 (1967)

DELSEA DRIVE-IN THEATRES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided May 15, 1967.

Attorney(s) appearing for the Case

G. Fred DiBona, Philadelphia, Pa. (Alfred J. Di Bona, Jr., Philadelphia, Pa., on the brief), for petitioner.

Robert I. Waxman, Dept. of Justice, Tax Division, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, HASTIE and SEITZ, Circuit Judges.

OPINION OF THE COURT

PER CURIAM.

The petitioner, Delsea Drive-In Theatres, Inc., a New Jersey corporation, seeks review of a decision of the United States Tax Court. The Commissioner assessed deficiencies in Delsea's income taxes for the years 1959, 1960 and 1961, resulting from the denial of deductions of $12,500 for each of the contested years. Delsea claimed these deductions as ratable portions of consideration for a covenant not to compete, as described...

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