Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue

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 .