1. Home
  2. Browse Decisions
  3. F.2d
  4. 38 F.2d
  5. 38 F.2d 130 (1930)
 

WASHINGTON CLUB v. UNITED STATES

No. H-209.

38 F.2d 130 (1930)

WASHINGTON CLUB v. UNITED STATES.

Court of Claims.

February 10, 1930.

Attorney(s) appearing for the Case

F. Regis Noel, of Washington, D. C., for plaintiff.

Fred K. Dyar, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (McClure Kelley, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and WILLIAMS, GREEN, GRAHAM, and LITTLETON, Judges.

WILLIAMS, Judge.

Plaintiff sues to recover taxes paid for the years 1922, 1923, 1924, 1925, and the first five months of 1926, on the initiation fees and dues of its members. The taxes were collected under the provisions of section 801 of the Revenue Act of 1921 (42 Stat. 291) and section 501 of the Revenue Acts of 1924 and 1926 (43 Stat. 321, 44 Stat. 92).

Section 801 of the Revenue Act of 1921, 42 Stat. 291, reads:

"That from and after January 1...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases