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CLAPP v. C. I. R.

No. 17986.

321 F.2d 12 (1963)

Austin CLAPP, Gloria Clapp, Stuart P. Clapp, and Virginia M. Clapp, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

June 25, 1963.

Attorney(s) appearing for the Case

Austin Clapp, Woodside, Cal., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, and Ralph A. Muoio, Attys., Dept. of Justice, Tax Division, Washington, D. C., for respondents.

Before POPE, HAMLEY and BROWNING, Circuit Judges.

HAMLEY, Circuit Judge.

This matter is before us on a petition to review a decision of the Tax Court redetermining petitioners' asserted federal income tax deficiency for the year 1955. The Tax Court decision is reported in 36 T.C. 905.

Petitioners operated a recreation park with facilities for swimming, boating and picnicking.1 Members of the public were permitted to utilize these facilities upon...

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