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ARMOUR-DIAL MEN'S CLUB, INC. v. COMMISSIONER

Docket No. 10435-78.

77 T.C. 1 (1981)

ARMOUR-DIAL MEN'S CLUB, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 1, 1981.

Attorney(s) appearing for the Case

Matthias A. Lydon, for the petitioner.

William E. Bogner, for the respondent.

NIMS, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the taxable years ending March 31, 1974, and March 31, 1975, in the respective amounts of $16,238 and $20,843. The issues for decision are: (1) Whether petitioner is a membership organization under section 2771 for purposes of limiting the deductibility of various expenditures for recreational entertainment...

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