ADIRONDACK LEAGUE CLUB v. COMMR. OF INT. REV., 458 F.2d 506 (2nd Cir. 1972)
ADIRONDACK LEAGUE CLUB, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNALREVENUE, 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.
Appeal from a judgment of the United States Tax Court upholding a deficiency of $42,571.68 for improper deductions under ยง 162(a) of the Internal Revenue Code of 1954.
Before KAUFMAN, ANDERSON, and MANSFIELD, Circuit Judges.
PER CURIAM:
[1] 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.Page 544