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ALLGEMEINER ARBEITER VEREIN v. COMMISSIONER

Docket No. 51038.

25 T.C. 371 (1955)

ALLGEMEINER ARBEITER VEREIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1955.

Attorney(s) appearing for the Case

Norbert J. Heubusch, Esq., for the petitioner.

Stanley W. Herzfeld, Esq., for the respondent.

Respondent has determined a deficiency in the income tax of petitioner for the calendar year 1948 in the amount of $327.15. The sole issue is whether petitioner is exempt from liability for 1948 income taxes under the provisions of section 101 (9) or of section 101 (10) of the Internal Revenue Code of 1939.

FINDINGS OF FACT.

A stipulation of facts filed by the parties is incorporated herein by this reference.

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