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CONTRACTING PLUMBERS COOP. RESTOR. CORP. v. UNITED STATES

No. 64, Docket 73-1083.

488 F.2d 684 (1974)

CONTRACTING PLUMBERS COOPERATIVE RESTORATION CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided December 13, 1973.

Rehearing and Rehearing Denied January 23, 1974.

Attorney(s) appearing for the Case

Wesley J. Filer, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Tax Div., Ernest J. Brown and Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., and Robert A. Morse, U. S. Atty., for the Eastern District of New York, of counsel), for defendant-appellant.

Robert N. Cooperman, New York City (Kuh, Goldman, Cooperman & Levitt, New York City, Peter Lushing, of counsel), and Kadel, Wilson & Potts, New York City (Abraham Wilson, New York City, of counsel), for plaintiff-appellee.

Before KAUFMAN, Chief Judge, and SMITH and OAKES, Circuit Judges.

Rehearing and Rehearing En Banc Denied January 23, 1974.

J. JOSEPH SMITH, Circuit Judge:

This is an appeal by the government from a determination by the District Court for the Eastern District of New York, Mark A. Costantino, Judge, that taxpayer is exempt as both a "civic organization," 26 U.S.C. § 501(c)(4), and a "business league," 26 U.S.C. § 501(c)(6). While we believe that taxpayer's activities are totally commendable, we nevertheless...

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