Opinion · Court of Appeals for the Second Circuit

Adirondack League Club v. Commissioner

Adirondack League Club v. Comm’r, 458 F.2d 506 (2d Cir. 1972)

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1972-05-05
Topic: general

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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Cited by: 2 opinions

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.