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