Case Name: Appeal of ATLANTA THEATRE CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-03-25
Citations: 1 B.T.A. 890
Docket Number: Docket No. 924
Parties: Appeal of ATLANTA THEATRE CO.
Judges: Before Ivins, Korner, and Marquette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 890–892

Head Matter:
Appeal of ATLANTA THEATRE CO.
Docket No. 924.
Submitted March 2, 1925;
decided March 25, 1925.
Joseph P. Bicherton, Jr., Esq., for the taxpayer.
J. Arthwr Adams, Esq., for the Commissioner.
Before Ivins, Korner, and Marquette.

Opinion:
OPINION.
Korner :
To a very marked degree this appeal presents a state of facts similar to that in the Appeal of Newam Theatre Corporation, 1 B. T. A. 887, decided this day. There is one salient point of difference, however, between the two cases, in that the instant appeal presents the situation of 33^ per cent of the capital stock of the taxpayer being owned by another corporation. In view of the fact that our decision in the instant appeal is predicated on the same reasoning supporting the decision in the Newam Appeal, we do not deem it necessary to discuss here the further point just above referred to.
For the reasons given in our opinion in the Appeal of Newam Theatre Corporation, supra, the taxpayer is not entitled to personal service classification.