NATIONAL AMUSEMENTS, INC. v. COMMISSIONER

Docket No. 9833-79.

43 T.C.M. 1140 (1982)

T.C. Memo. 1982-212

National Amusements, Inc. v. Commissioner.

United States Tax Court.

Filed April 21, 1982.


Attorney(s) appearing for the Case

Burton L. Williams, 133 Federal Street, Boston, Mass., for the petitioner. David N. Brodsky, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined income tax deficiencies against petitioner as follows for the fiscal years indicated:

  September 3, 1974 ............ $139,799
  September 2, 1975 ............  185,836
  August 31, 1976 ..............  182,251

In his notice of deficiency dated April 12, 1979, the respondent determined that the useful life of petitioner's theater buildings should be 30 years...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases