ENGINEER'S CLUB OF PHILADELPHIA v. UNITED STATES

No. 44568.

42 F.Supp. 182 (1941)

ENGINEER'S CLUB OF PHILADELPHIA v. UNITED STATES.

Court of Claims.

As Amended February 2, 1942.


Attorney(s) appearing for the Case

John E. Hughes, of Chicago, Ill. (William Cogger, of Washington, D. C., on the brief), for plaintiff.

Fred K. Dyar, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson, of Washington, D. C., on the brief), for defendant.

Before WHALEY, C. J., and JONES, LITTLETON, MADDEN, and WHITAKER, JJ.


MADDEN, Judge.

Plaintiff sues to recover taxes paid by it which were levied by the defendant upon it pursuant to Section 501 of the Revenue Act of 1926 as amended by Section 413(a) of the Revenue Act of 1928.

The section is as follows:

"§ 413. Club Dues Tax

"(a) Section 501 of the Revenue Act of 1926 is amended to read as follows:

"`Sec. 501. (a) There shall be levied, assessed, collected, and paid a tax equivalent to 10...

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