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WEST SIDE TENNIS CLUB v. COMMISSIONER OF INTERNAL REV.

No. 54.

111 F.2d 6 (1940)

WEST SIDE TENNIS CLUB v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 15, 1940.

Attorney(s) appearing for the Case

Lawrence A. Baker, of Washington, D. C. (John A. Selby, Henry Ravenel and Henry H. Elliott, all of Washington, D. C., of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Edward M. English, Sp. Assts. to Atty. Gen., for respondent.

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

AUGUSTUS N. HAND, Circuit Judge.

The principal question before us is whether the West Side Tennis Club was subject to income taxes for the years 1933 and 1934. The answer is determined by the effect to be given to Section 103(9) of the Revenue Act of 1932 and Section 101(9) of the Act of 1934, 26 U.S.C.A.Int.Rev. Code, § 101(9), which grant exemption from income taxes to: "Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable...

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