Opinion

Spark Hotel Co. v. Commissioner

5 B.T.A. 186
1926 BTA LEXIS 2938

Court: United States Board of Tax Appeals
Filed: Oct 26, 1926
Status: Published
Author: Muedocii
On the bench: Muedocii
Cited by: 0 cases
Authority: More cited than 66.0%

The opinion

*189 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.

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