No. 74-1426.

514 F.2d 153 (1975)

MASSACHUSETTS MEDICAL SOCIETY, Plaintiff-Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, First Circuit.

Decided April 16, 1975.

Attorney(s) appearing for the Case

William A. Friedlander, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., James N. Gabriel, U. S. Atty., James J. O'Leary, Asst. U. S. Atty., Boston, Mass., Gilbert E. Andrews, and Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief for appellant.

Robert J. McGee, Boston, Mass., with whom Palmer & Dodge, Boston, Mass., was on brief, for plaintiff-appellee.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

McENTEE, Circuit Judge.

Taxpayer, a corporation exempt from income taxes under § 501(c)(6) of the Internal Revenue Code, publishes the New England Journal of Medicine, an activity admittedly related to its educational purpose. In 1968 the Commissioner, citing newly adopted regulations, asserted deficiencies against taxpayer on the ground that the profits from advertising in the Journal constituted taxable income of an unrelated trade or business as defined by...

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