232 F2d 396 Blumenfeld Enterprises v. Commissioner of Internal Revenue
232 F.2d 396
BLUMENFELD ENTERPRISES, Inc., Petitioner,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Ninth Circuit.
April 13, 1956.
Samuel Taylor, Walter G. Schwartz, Taylor & Schwartz, San Francisco, Cal., for petitioner.
Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Caroline Just, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before HEALY, LEMMON and FEE, Circuit Judges.
This case is here on appeal from a decision of the Tax Court determining that appellant taxpayer did not sustain loss on the voluntary demolition of a theatre building, under § 23(f) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(f).
The decision is affirmed on the grounds and for the reasons given in the Tax Court's opinion, reported at 23 T.C. 665.