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PAGE v. SQUANTUM ASS'N

No. 2994.

77 F.2d 918 (1935)

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

Circuit Court of Appeals, First Circuit.

May 25, 1935.

Attorney(s) appearing for the Case

Berryman Green, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for appellant.

Harvey S. Reynolds, of Providence, R. I. (Greenough, Lyman & Cross, of Providence, R. I., on the brief), for appellee.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is an action at law brought by the plaintiff association in the District Court for Rhode Island to recover taxes assessed against and paid by it during the years 1927 to 1930, both inclusive, on initiation fees and dues. The only question involved is whether the association is a social club or organization within the meaning of the Revenue Acts of 1926 and 1928.

The District Court (7 F.Supp. 815

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