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ADIRONDACK LEAGUE CLUB, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE.

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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ADIRONDACK LEAGUE CLUB v. COMMR. OF INT. REV
(May 5, 1972)