UNION CLUB OF PITTSBURGH v. HEINER

No. 6263.

99 F.2d 259 (1938)

UNION CLUB OF PITTSBURGH v. HEINER, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

September 14, 1938.


Attorney(s) appearing for the Case

S. Leo Ruslander and Samuel Kaufman, both of Pittsburgh, Pa., and Morgan S. Kaufman, of New York City, for appellant.

James W. Morris, Asst. Atty. Gen., Sewall Key and Donald J. Marran, of New York City, Special Asst's to Atty. Gen., for appellee.

Before BUFFINGTON, DAVIS, and BIGGS, Circuit Judges.


BUFFINGTON, Circuit Judge.

The basic question in this case is whether The Union Club of Pittsburgh, the taxpayer, was in operation a social club and as such subject to taxation, or was it in operation a business luncheon club and therefore not subject to taxation.

In determining that question the weight of the authorities indicates the test is whether, in its actual working, business was an incident to social or social features incidental to business.

...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases