Memorandum Findings of Fact and Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $859.93 for 1946, $460.81 for 1947, and $719.87 for 1949. The only issue for decision is whether the petitioner is exempt from tax under section 101(9) as a social club. The stipulations of facts are adopted as the findings of facts.
[Findings of Fact]
The petitioner was incorporated under the so-called non-profit corporation...
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