DERBY v. UNITED STATES

Nos. 2751, 2752.

17 F.2d 119 (1927)

DERBY v. UNITED STATES. LAPHAM v. SAME.

District Court, D. Massachusetts.

January 7, 1927.


Attorney(s) appearing for the Case

George S. Fuller and Norman W. Bingham, Jr., both of Boston, Mass., for petitioners.

Harold P. Williams, U. S. Atty., and Marcus Morton, Jr., Asst. U. S. Atty., both of Boston, Mass., for the United States.


MORTON, District Judge.

These are actions by different plaintiffs to recover taxes assessed on an alleged "initiation fee," which each paid to the Wianno Club. They were heard together. Each tax was imposed under Revenue Act 1918, § 801 (U. S. Comp. St. § 6309 5/8b). The facts are as follows:

The Wianno Club was organized about 1916, being incorporated as a social club under Massachusetts laws. It purchased two rather valuable tracts of land in the...

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