DENMAN, Chief Judge.
This is an appeal from a judgment denying to Smyth recovery of income taxes for the years 1943 and 1944 from California State Automobile Association, hereafter called the Association, and holding that it is a "club" exempted from income taxation under Section 101(9) of the Income Revenue Code, 26 U.S.C.A. § 101(9), providing:
"Sec. 101. Exemptions from tax on Corporations.
"The following organizations shall be exempt from...
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