58TH ST. PLAZA THEATRE, Inc. v. COMMISSIONER OF INTERNAL REVENUE. BRECHER v. COMMISSIONER OF INTERNAL REVENUE. Nos. 142, 143, Dockets 22173, 22174.United States Court of Appeals, Second Circuit.Argued January 10, 1952. Decided March 18, 1952. Leo Brecher organized Plaza Theatre, Inc. (hereinafter called Plaza), all of whose stock was owned by himself or members of […]