MEMORANDUM OPINION
WOOD, District Judge.
Plaintiff is an exempt organization under the provisions of 26 U.S.C.A. Sec. 501[c] [6]. On January 21, 1953, Plaintiff and the National Bank of Commerce of San Antonio, San Antonio, Texas, entered into an agreement whereby Plaintiff sponsored a payment plan offered by the bank to the members of the San Antonio District Dental Society which Plaintiff represents. The bank entered into separate agreements with individual...
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