LITTLETON, Judge.
The issue is whether the plaintiff is a social club within the meaning of section 801 of the Revenue Act of 1921, 42 Stat. 291, and section 501 of the Revenue Acts of 1924, 43 Stat. 321 (26 USCA § 872 note), and 1926, 44 Stat. 92. Those acts impose a tax of a certain percentage of any amount paid as dues or membership fees (where the dues or fees of an active resident annual member are in excess of $10 per year) to any social, athletic, or sporting...
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