PITTSBURGH PRESS CLUB v. UNITED STATES

No. 75-1757.

536 F.2d 572 (1976)

PITTSBURGH PRESS CLUB v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided May 26, 1976.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Leonard J. Henzke, Jr. and Robert T. Duffy, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant; Blair A. Griffith, U. S. Atty., Thomas A. Daley, Asst. U. S. Atty., Pittsburgh, Pa., of counsel.

Leonard M. Mendelson and Raymond J. Hoehler, Hollinshead & Mendelson, Pittsburgh, Pa., for appellee.

Before SEITZ, Chief Judge, and VAN DUSEN and WEIS, Circuit Judges.


OPINION OF THE COURT

PER CURIAM:

The principal issue presented by this suit for an income tax refund is whether the Pittsburgh Press Club (PPC) qualifies as an exempt organization under I.R.C. § 501(c)(7), 26 U.S.C. § 501(c)(7). That provision of the Tax Code exempts from federal income taxation

"Clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, no part of the net earnings of which inures...

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