ALLGEMEINER ARBEITER VEREIN v. COMMISSIONER OF INTERNAL REVENUE

No. 11895.

237 F.2d 604 (1956)

ALLGEMEINER ARBEITER VEREIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided October 15, 1956.


Attorney(s) appearing for the Case

Robert Ash, Washington, D. C. (Norbert J. Heubusch, Washington, D. C., on the brief), for petitioner.

Charles B. E. Freeman, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.


PER CURIAM.

The question presented is a very narrow one. The taxpayer corporation was organized for the purpose of providing mutual assistance in the case of sickness or death of its members but in 1948 it not only provided sickness and death benefits but also engaged in extensive social activities. We conclude, as did the Tax Court, that the taxpayer is not entitled to tax exemption for the year 1948 under subparagraphs (9) or (10) of Section 101 of the Internal...

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