Case Name: ADIRONDACK LEAGUE CLUB, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1972-05-05
Citations: 458 F.2d 506
Docket Number: No. 353, Docket 71-1599
Parties: ADIRONDACK LEAGUE CLUB, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 458
Pages: 506–506

Head Matter:
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.

Opinion:
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.