ARDSLEY CLUB v. DUREY


40 F.2d 293 (1930)

ARDSLEY CLUB v. DUREY, Collector of Internal Revenue.

District Court, N. D. New York.

March 15, 1930.


Attorney(s) appearing for the Case

Benjamin Mahler, of New York City, for plaintiff.

Oliver D. Burden, U. S. Atty., of Syracuse, N. Y. (B. Fitch Tompkins, Asst. U. S. Atty., of Syracuse, N. Y., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. W. Wideman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.


BRYANT, District Judge.

Plaintiff is a New York membership corporation. Its articles of incorporation provide for annual dues of $150 and also authorize the board of governors, under certain restrictions, to levy and collect assessments. In March, 1923, pursuant to resolution duly adopted, an assessment of $150 plus $15 for federal tax was levied against each active and subscribing member. This was the first assessment levied since the inception of the club in 1895...

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