Case Name: MT. MORRIS DRIVE-IN THEATRE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1956-10-30
Citations: 238 F.2d 85
Docket Number: No. 12797
Parties: MT. MORRIS DRIVE-IN THEATRE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before SIMONS, Chief Judge, and ALLEN and McALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 238
Pages: 85–86

Head Matter:
MT. MORRIS DRIVE-IN THEATRE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12797.
United States Court of Appeals Sixth Circuit.
Oct. 30, 1956.
Richard Katcher, of Ulmer, Berne, Laronge, Glickman & Curtis, Cleveland, Ohio, for petitioner.
C. Guy Tadlock, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Washington, D. C., on the brief), for respondent.
Before SIMONS, Chief Judge, and ALLEN and McALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
The above cause is affirmed for the reasons given in the memorandum opinion of the Tax Court. The drainage system there involved we think was a capital improvement. There is substantial evidence that it added to the value of the petitioner's land for the use to which it had been put; that it is immaterial that that increase in value was not by evidence measured in dollars, and that the inferences of the Tax Court could be and were drawn from the physical configuration of the land and what it had been necessary to do to establish thereon the Drive-In Theatre which the petitioner erected thereon.
The decision of the Tax Court is affirmed.