GREEN, Judge.
The motion for new trial is based upon the provision of the statute (Revenue Act 1928, § 413 (a) (1), 26 USCA § 872 (a) (1), which imposes a tax of "10 per centum of any amount paid — (1) As dues or membership fees to any social, athletic, or sporting club or organization, * * *" and it is said that the dues taxed in this case were not paid to any club or organization but to the plaintiff corporation, which was not connected with any...
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