PARKCHESTER BEACH CLUB CORP. v. C. I. R.

No. 441, Docket 28760.

335 F.2d 478 (1964)

PARKCHESTER BEACH CLUB CORP., Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Second Circuit.

Decided August 3, 1964.


Attorney(s) appearing for the Case

Jacob I. Goodstein, New York City (Benjamin Wm. Mehlman, New York City, on the brief), for petitioner.

Norman H. Wolfe, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before WATERMAN and FRIENDLY, Circuit Judges, and ANDERSON, District Judge.


ANDERSON, District Judge.

The taxpayer, Parkchester Beach Club Corp., owned approximately thirty acres of real property in the Borough of the Bronx, New York City, which it used in the operation of its business of furnishing park and recreational facilities, including a beach, swimming pool, picnic area, tennis courts, handball courts, basketball courts, and eating places. These services and facilities were available only to members of Shorehaven Beach Club, Inc....

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