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NATIONAL MUFFLER DEALERS ASS'N v. UNITED STATES

No. 252, Docket 77-6106.

565 F.2d 845 (1977)

NATIONAL MUFFLER DEALERS ASSOCIATION, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 21, 1977.

Attorney(s) appearing for the Case

Myron P. Gordon, New York City (Monte Engler and Hoffberg, Gordon, Rabin & Engler, New York City, of counsel), for plaintiff-appellant.

Peter C. Salerno, Asst. U. S. Atty., New York City (Robert B. Fiske, Jr., U. S. Atty. for the Southern District of New York, Kent T. Stauffer, Patrick H. Barth, Asst. U. S. Attys., New York City, of counsel), for defendant-appellee.

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

IRVING R. KAUFMAN, Chief Judge:

In addition to its enormous complexity, the Internal Revenue Code often speaks in generalities, and its contours and boundaries are frequently left to be filled by administrative and judicial interpretation. We are called upon to add yet another detail to the Code's broad canvas in determining whether the National Muffler Dealers Association, Inc. ("Association") is qualified to take a tax exemption for the years 1971-73 as a "business...

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