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ANDERSON COUNTRY CLUB, INC v. COMMISSIONER

Docket No. 110868.

2 T.C. 1238 (1943)

ANDERSON COUNTRY CLUB, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 27, 1943.

Attorney(s) appearing for the Case

Frank C. Olive, Esq., and Bruce H. Johnson, Esq., for the petitioner.

Edward C. Adams, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income taxes for the calendar years 1936, 1937, and 1938, in the respective amounts of $3,752.68, $2,682.96, and $82.74, and excess profits taxes for the same years in the following amounts: $1,725.31, $1,101.40, and $79.43, based upon a denial of the exemption provided for in section 101 (9) of the Internal Revenue Code. Petitioner claims a refund for overpayment of taxes for 1938 in the amount of $555.13. The sole issue...

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