SQUANTUM ASS'N v. PAGE

No. 2468.

7 F.Supp. 815 (1934)

SQUANTUM ASS'N v. PAGE, Collector of Internal Revenue.

District Court, D. Rhode Island.

February 15, 1934.


Attorney(s) appearing for the Case

Harvey S. Reynolds and Greenough, Lyman & Cross, all of Providence, R. I., for plaintiff.

Henry M. Boss, Jr., U. S. Atty., of Providence, R. I. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and L. H. Baylies, Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.


McLELLAN, District Judge.

Having heard the parties and their evidence, I continued the trial until to-day in order to give counsel an opportunity in the course of the trial to preserve their rights in connection with my findings and rulings.

The main question is whether the plaintiff is a social club, within the meaning of the Revenue Act.

The plaintiff, a Rhode Island corporation, created by an act of the General Assembly of Rhode Island in 1872,...

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