BOREMAN, District Judge, sitting by special designation.
This is a civil action before the Court in which the plaintiff seeks a refund of income taxes claimed to have been illegally collected by the defendant from the plaintiff for the year 1946 in the total amount of $1,052.12 plus interest.
These two questions are presented:
1. Is taxpayer a corporation or "club" exempt from income tax under the provisions of Section 101(9) of the Internal Revenue...
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