TEXAS MOBILE HOME ASSOCIATION v. C. I. R.

No. 20205.

324 F.2d 691 (1963)

TEXAS MOBILE HOME ASSOCIATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

November 21, 1963.


Attorney(s) appearing for the Case

Dougal C. Pope, Houston, Tex., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Robert B. Alexander, Jr., Attys., Dept. of Justice, David O. Walter, and Stephen B. Wolfberg, Crane C. Hauser, Chief Counsel, I. R. S., Washington, D. C., for respondent.

Before HUTCHESON and GEWIN, Circuit Judges, and HOOPER, District Judge.


HUTCHESON, Circuit Judge.

This appeal from a decision of a tax court judge involves as the determining question whether the appellant was an organization exempt from income taxation as a business league under Sec. 501 (c) (6) I.R.C.1954, 26 U.S.C.A. 501(c) (6).

We hold that appellant was so exempt and that the judgment should be, and it is here reversed and rendered.

The facts stipulated in major part, and not in anywise disputed, are set out in the...

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