Case Name: Spark Hotel Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-10-26
Citations: 5 B.T.A. 186
Docket Number: Docket No. 7761
Parties: Spark Hotel Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 5
Pages: 186–189

Head Matter:
Spark Hotel Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 7761.
Decided October 26, 1926.
Arnold Markel, G. P. A., for the petitioner.
J. F. Greaney, Esq., and J. Arthur Adams, Esq., for the respondent.

Opinion:
OPINION.
Muedocii :
If any corporation operating a hotel fulfills the requirements of a personal service corporation, as defined in section 200 of the Revenue Act of 1918, it is most exceptional, but certainly the present petitioner fails to fulfill those requirements. Appeal of Newam Theatre Corporation, 1 B. T. A. 887; Mountain View Sanitarium Co., 2 B. T. A. 417; Cotton Hotel Co. v. Bass, 7 Fed. (2d) 900.
Judgment will he entered for the Commissioner.