Court of Appeals for the Sixth Circuit June 8, 1965, 16047, 16048 (Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc.)

HARRY PHILLIPS, Circuit Judge.

The tax court determined a deficiency in income taxes against petitioner Spicer Theatre, Inc. (referred to herein as Spicer). In its petition for review, Spicer urges that the decision of the tax court should be reversed. The companion case of Copley Theatre, Inc. (herein referred to as Copley) was -not decided by the tax court.

Edward J.