UNION LEAGUE CLUB OF CHICAGO v. UNITED STATES

No. M-123.

4 F.Supp. 929 (1933)

UNION LEAGUE CLUB OF CHICAGO v. UNITED STATES.

Court of Claims.

November 6, 1933.


Attorney(s) appearing for the Case

William P. Sidley, of Chicago, Ill. (J. Dwight Dickerson, of Chicago, Ill., on the brief), for plaintiff.

Fred K. Dyar, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

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


GREEN, Judge.

As the name of the plaintiff indicates, it is a club, and during the period from August 26, 1924, to and including July 23, 1928, paid taxes on dues and initiation fees collected from its members in the amount of $178,916.24. It now brings suit for this amount with interest, alleging that these taxes were unlawfully collected. The issue in the case is whether the plaintiff was subject to tax as a social or athletic club, the determination of which depends...

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