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BOHEMIAN GYMNASTIC ASS'N SOKOL OF CITY OF N. Y. v. HIGGINS

No. 59.

147 F.2d 774 (1945)

BOHEMIAN GYMNASTIC ASS'N SOKOL OF CITY OF NEW YORK v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 8, 1945.

Attorney(s) appearing for the Case

James B. M. McNally, U. S. Atty., of New York City (Laurence H. Axman, Asst. U. S. Atty., of New York City, of counsel), for appellant.

Joel J. Weiner, of New York City, for appellee.

Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

This is an appeal by the Collector of Internal Revenue from a judgment in favor of the plaintiff rendered after a trial before Judge Conger without a jury. He held that the plaintiff, Bohemian Gymnastic, was a corporation organized exclusively for educational purposes, no part of the net earnings of which accrued to the benefit of any shareholder or individual, hence was not liable to pay Social Security taxes with respect to the wages...

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