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MERION CLUB v. UNITED STATES

No. 83.

315 U.S. 42 (1942)

MERION CRICKET CLUB v. UNITED STATES.

Supreme Court of United States.

Decided January 12, 1942.

Attorney(s) appearing for the Case

Mr. John Lewis Evans for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy and Messrs. Michael H. Cardozo, IV, and Richard S. Salant were on the brief, for the United States.

MR. JUSTICE JACKSON delivered the opinion of the Court.

The question in this case — whether amounts paid by members of the Merion Cricket Club during the period from July 1, 1931, to June 30, 1935, for golf privileges, constituted payments as "dues or membership fees" subject to the tax imposed by § 501 of the Revenue Act of 1926, 44 Stat. 9, 92, as amended by § 413 of the Revenue Act of 1928, 45 Stat. 791, 864 — does not differ in substance...

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