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AVIATION CLUB OF UTAH v. COMMISSIONER OF INTERNAL REV.

No. 3465.

162 F.2d 984 (1947)

AVIATION CLUB OF UTAH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

June 30, 1947.

Attorney(s) appearing for the Case

Paul H. Ray, of Salt Lake City, Utah (S. J. Quinney, of Salt Lake City, Utah, on the brief), for petitioner.

Howard P. Locke, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

By this appeal, we are asked to review the holding of the Tax Court to the effect that the Aviation Club of Utah was not in the years 1942 and 1943 exempt from income taxes under Section 101(9), Title 26 U.S.C.A. Internal Revenue Code, as a club "organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of...

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