OPINION.
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $704.31 for 1950 and $1,193.11 for 1951. The only issue for decision is whether the petitioner is exempt from taxation under section 101 (9) of the Internal Revenue Code as a social club. The parties have filed a stipulation which is adopted as the findings of fact.
The petitioner was incorporated in 1933 under the laws of Pennsylvania. Its constitution and...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
