v2276x-825

In the United States Circuit Court of Appeals

for the Ninth Circuit

No. 9902

Golden State Theatre & Realty Corporation, a

California Corporation, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

OPINION BELOW

The memorandum opinion of the Board of Tax Ap-

peals (R. 9-10) is not reported.

jurisdiction

The petition for review involves income taxes for

the year 1936 in the amount of $15,562.51 and is taken

from the decision of the Board of Tax Appeals en-

tered March 28, 1941. (R. 11.) A motion for recon-

sideration, review by the entire Board, and in the al-

ternative for a rehearing was filed April 28, 1941.

Review by the entire Board was denied by an order

entered April 29, 1941, and reconsideration and re-

hearing was denied by an order entered May 3, 1941.

(i)

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