Polish Army Veterans Post 147 v. Commissioner of Internal Revenue, Polish Army Veterans Post 147 Home Association v. Commissioner of Internal Revenue

McLAUGHLIN, Circuit Judge.

These two related corporations appeal the determinations of the Commissioner, affirmed by the Tax Court at 24 T.C. 891, denying exemptions from income tax, claimed under Section 101(3) and (9) of the Internal Revenue Code of 1939, 26 U.S.C. § 101(3, 9). 1 Neither of them filed an income or excess profits tax return for any of the taxable years involved, 1945 through 1950.

The Post petitioner was and is a member post of the Polish Army Veterans Association of America, Inc. The latter’s active membership consists of ex-soldiers of the Polish Armed Forces who served…