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ASSOCIATION OF BAR OF CITY OF NEW YORK v. C.I.R.

1250, Docket 88-4001.

858 F.2d 876 (1988)

The ASSOCIATION OF the BAR OF the CITY OF NEW YORK, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided September 27, 1988.

Attorney(s) appearing for the Case

Bruce R. Ellisen, Dept. of Justice, Washington, D.C., (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen and Robert S. Pomerance, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellant.

M. Bernard Aidinoff, New York City (Sullivan & Cromwell and Stephen A. Zorn, New York City, of counsel), for petitioner-appellee.

Before VAN GRAAFEILAND, MAHONEY, Circuit Judges, and METZNER, District Judge.

VAN GRAAFEILAND, Circuit Judge:

Section 501(c)(3) of the Internal Revenue Code provides for the exemption from federal income tax of organizations operated exclusively for charitable or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual. To qualify under that section, however, an organization must not "participate in, or intervene in (including the publishing or distributing of statements), any...

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