ROOSEVELT HOTEL CO. v. COMMR. OF INTERNAL REVENUE, 13 T.C. 399 (1949) ROOSEVELT HOTEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 13030.United States Tax Court. Promulgated September 28, 1949. Hotel Holding Co. defaulted on its bonds and the indenture trustee took possession in 1931 for the bondholders. In 1935 the bondholders, pursuant to […]
