United States Tax Court August 11, 1955, Docket Nos. 46097, 46098 (Polish Army Veterans Post 147 v. Commissioner)

lead-opinion

OPINION.

BRUCE, Judge:

Both petitioners contend that they were organizations exempt from taxation during the taxable years involved. The Post claims that it was exempt both under section 101 (3) and section 101 (9) of the Internal Revenue Code of 1939. The Home Association claims that it comes within the purview of section 101 (9).