FLEMING v. REINECKE

No. 4471.

52 F.2d 449 (1931)

FLEMING v. REINECKE, Internal Revenue Collector.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied October 1, 1931.


Attorney(s) appearing for the Case

Edward R. Lewis, of Chicago, Ill., and John A. Kratz, of Washington, D. C., for appellant.

George E. Q. Johnson, U. S. Atty., and John Potts Barnes, Sp. Asst. U. S. Atty., both of Chicago, Ill., for appellee.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.


EVANS, Circuit Judge.

Was the Traffic Club of Chicago, of which appellant was a member, a "social club" within the meaning of the governing section of the Revenue Act (section 801, Revenue Act 1921 [42 Stat. 291]; section 501, Revenue Act 1924 [26 USCA § 872 note]), which reads: "That from and after * * * there shall be levied, assessed, collected, and paid, * * * a tax equivalent to 10 per centum of any amount paid on or after such date * * * (a) as dues or...

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