PHILADELPHIA CRICKET CLUB v. UNITED STATES

No. 20474.

30 F.Supp. 141 (1939)

PHILADELPHIA CRICKET CLUB v. UNITED STATES.

District Court, E. D. Pennsylvania.

March 17, 1939.


Attorney(s) appearing for the Case

George V. Strong, of Philadelphia, Pa., for plaintiff.

Thomas J. Curtin, Asst. U. S. Atty., and J. Cullen Ganey, U. S. Atty., both of Philadelphia, Pa., and Donald J. Marran, Sp. Asst. to Atty. Gen., for defendant.


KIRKPATRICK, District Judge.

This is a suit to recover the sum of $6,797.54, paid by the Philadelphia Cricket Club, the plaintiff, as club dues taxes during the years 1932 to 1935, inclusive. The taxes were assessed upon golf fees paid by certain members upon an annual basis and in addition to the regular dues, and the question involved is whether these annual charges for the privilege of playing golf on the club course are "dues" within the meaning of Sec. 413(a...

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