# Metropolitan Theatre Co. v. Commissioner

> United States Board of Tax Appeals · March 25, 1925 · 1 B.T.A. 893

URL: https://www.frixlaw.com/law-library/cases/4487497

## Case

- **Full name:** Appeal of METROPOLITAN THEATRE CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** March 25, 1925
- **Citations:** 1 B.T.A. 893; 1925 BTA LEXIS 2767
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Korner
- **Judges:** Korner, Ivins, Marquette
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487497

## Opinion text

OPINION.
Korner :
The taxpayer contended that the Commissioner erred in affiliating it with the Atlanta Theatre Co. for purposes of computation of income and profits tax for the reason that the Atlanta Thea-tre Co. was, during the taxable period under consideration, a personal service corporation and one not properly to be so affiliated. It was conceded by the taxpayer that if the Atlanta Theatre Co. was not a personal service corporation, the determination of the Commissioner in respect of the affiliation was correct.
We have held in the Appeal of Atlanta Theatre Co., 1 B. T. A. 890, that that corporation was not a personal service corporation. It follows that that corporation and this taxpayer should be affiliated.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487497. Public record. Not legal advice.