WEST SIDE TENNIS CLUB v. COMMISSIONER

Docket No. 107002.

1 T.C. 302 (1942)

WEST SIDE TENNIS CLUB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 18, 1942.


Attorney(s) appearing for the Case

Lawrence A. Baker, Esq., for the petitioner.

Clay C. Holmes, Esq., for the respondent.


This proceeding involves a deficiency in income tax determined by the respondent against petitioner for the taxable year ended December 31, 1937, in the amount of $4,345.19.

Petitioner in its return for the taxable year 1937 reported a net income of $5,427.73, but claimed exemption from tax under section 101 (9) of the Revenue Act of 1936. In a statement attached to the deficiency notice the respondent advised petitioner in...

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