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AUTOMOBILE CLUB OF NEW YORK, INC. v. C. I. R.

No. 2, Docket 26056.

304 F.2d 781 (1962)

AUTOMOBILE CLUB OF NEW YORK, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided June 22, 1962.

Attorney(s) appearing for the Case

Michael Kaminsky, New York City (Worthman & Kaminsky, New York City, on the brief), for petitioner.

Daniel K. Mayers, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, George F. Lynch, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Thomas N. Tarleau and Robert B. Hodes, of Willkie, Farr, Gallagher, Walton & FitzGibbon, New York City, and Henry D. Costigan and Gordon M. Weber, of McCutchen, Doyle, Brown & Enersen, San Francisco, Cal., on the brief for Blue Chip Stamp Company, amicus curiae.

Samuel M. Lane, of Casey, Lane & Mittendorf, New York City, on the brief for The Sperry and Hutchinson Company, amicus curiae.

Before CLARK, MOORE and KAUFMAN, Circuit Judges.

LEONARD P. MOORE, Circuit Judge.

Automobile Club of New York, Inc. (petitioner) brings this petition to review a decision of the Tax Court which sustained the Commissioner's determination of deficiencies in income tax for the years 1944 and 1946 to 1950, and in excess profits tax for 1945. The facts were stipulated and are set out in detail in the Tax Court's opinion.

Petitioner is a membership corporation which functions as an automobile club. In return for...

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