MERION CRICKET CLUB v. UNITED STATES

No. 7441.

119 F.2d 578 (1941)

MERION CRICKET CLUB v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

March 28, 1941.


Attorney(s) appearing for the Case

John Lewis Evans, of Philadelphia, Pa. (Bernard V. Lentz and White & Staples, all of Philadelphia, Pa., on the brief), for appellant.

Donald J. Marran, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and T. J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, CLARK, and JONES, Circuit Judges.


CLARK, Circuit Judge.

Some, at least, of the "leisure activities" said to be characteristic of a club1 seem to have been devoted to tax litigation. So we find the member-taxpayers taking a broad view of the scope of "pleasure, recreation, etc."2 and a narrow view of the meaning of "initiation fees" and "membership dues and fees". They first whittled at initiation fees.3 Next, they...

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