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CREDIT MANAGERS ASSOCIATION OF NORTHERN v. COMMISSIONER

Docket No. 2381.

3 T.C.M. 385 (1944)

Credit Managers Association of Northern and Central California, a Corporation v. Commissioner.

United States Tax Court.

Entered April 21, 1944.

Attorney(s) appearing for the Case

J. W. Paramore, Esq., 315 Montgomery St., San Francisco, Calif., for the petitioner. H. R. Horrow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income taxes and delinquency penalties for the taxable years ending April 30, 1940 and April 30, 1941, as follows:

        Year                 Income Tax    Penalty

  April 30, 1940 .........    $350.32      $87.58
  April 30, 1941 .........     311.39       31.14

The sole question presented is whether the petitioner is exempt from tax as a business league...

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