BOURQUIN, District Judge.
Defendant imposed and collected federal income taxes in respect to plaintiff's initiation fees and dues from May, 1925, to July, 1929, on the theory that it was a "social club" within section 872, title 26, USCA, and plaintiff, contending otherwise, sues to recover them.
The statute imposes taxes upon "any social, athletic, or sporting club," and exempts any "fraternal society, order, or association, operating under the lodge system...
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