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JOCKEY CLUB v. HELVERING

No. 249.

76 F.2d 597 (1935)

JOCKEY CLUB v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

Decided April 1, 1935.

Attorney(s) appearing for the Case

J. Sterling Halstead, Harold C. McCollom, and Joseph S. Auerbach, all of New York City (Henry L. Pierson, of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and A. F. Prescott, Sp. Assts. to the Atty. Gen., for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

We do not think that the petitioner was a "scientific" corporation within section 231 (6) of the Act of 1926, 26 USCA § 982 (6), and section 103 (6) of the Act of 1928, 26 USCA § 2103 (6), though in a loose sense it might be possible to find a scientific aspect to some of its activities. It was in part a horse breeder, maintaining an experimental breeding station and a breeding bureau; and it is quite...

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