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MASONIC COUNTRY CLUB v. HOLDEN

No. 4735.

18 F.2d 553 (1927)

MASONIC COUNTRY CLUB OF WESTERN MICHIGAN v. HOLDEN, Collector.

Circuit Court of Appeals, Sixth Circuit.

April 6, 1927.

Attorney(s) appearing for the Case

William K. Clute, of Grand Rapids, Mich., for plaintiff in error.

Lyndon H. Baylies, of Washington, D. C. (Edward J. Bowman, of Grand Rapids, Mich., and Alexander W. Gregg and Ralph S. Scott, both of Washington, D. C., on the brief), for defendant in error.

Before DENISON and MOORMAN, Circuit Judges, and WESTENHAVER, District Judge.

DENISON, Circuit Judge.

The Revenue Law of 1921 provides in section 801 that a tax shall be paid on "any amount paid * * * as dues or membership fees * * * to any social * * * club * * * or as initiation fees to such a club." Comp. St. § 6309 5/8b. It also provides that life members shall pay no tax upon the amount paid for life membership, but shall pay a tax equivalent to that paid by active annual members upon their dues. The Masonic Country Club, organized...

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