APARTMENT OPERATIONS ASS'N v. COM'R OF INT. REVENUE

No. 10203.

136 F.2d 435 (1943)

APARTMENT OPERATIONS ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 24, 1943.


Attorney(s) appearing for the Case

Edwards Merges, Josiah Thomas, and Clarence L. Gere, all of Seattle, Wash., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Irving I. Axelrod, and Helen Goodner, Sp. Assts. to the Atty. Gen., for respondent.

Before GARRECHT, HANEY, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

The question presented by this petition for review is whether, during the taxable year 1938, the petitioner was a business league within the provisions of § 101(7) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 101(7), exempting from income tax "business leagues, chambers of commerce, real-estate boards, or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private...

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