U.S. Court of Appeals for the Second Circuit, 1972

Adirondack League Club v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Second Circuit · Decided May 5, 1972

458 F.2d 506; 29 A.F.T.R.2d (RIA) 1083; 1972 U.S. App. LEXIS 9708 (Federal Reporter, Second Series)

Opinion

458 F.2d 506

72-1 USTC P 9402

ADIRONDACK LEAGUE CLUB, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 353, Docket 71-1599.

United States Court of Appeals,
Second Circuit.

Argued May 4, 1972.
Decided May 5, 1972.

Hugh R. Jones, Utica, N. Y. (Evans, Burdick, Severn & Jones, Utica, N. Y., of counsel), for petitioner-appellant.

Michael L. Paup, Atty., Tax Division, Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, Attys., Tax Division, Dept. of Justice, of counsel), for appellee.

Before KAUFMAN, ANDERSON, and MANSFIELD, Circuit Judges.

PER CURIAM:

The judgment is affirmed on the opinion of Judge Withey for a majority of the Tax Court. 55 T.C. 796. The decision of this Court is not to be construed as necessarily rejecting the rationale advanced by the concurring opinions in the Tax Court.

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