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WILMETTE PARK DIST. v. CAMPBELL

No. 75.

338 U.S. 411 (1949)

WILMETTE PARK DISTRICT v. CAMPBELL, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 12, 1949.

Attorney(s) appearing for the Case

Henry J. Brandt argued the cause for petitioner. With him on the brief was Gilbert H. Hennessey, Jr. Edward R. Johnston was also of counsel.

Lee A. Jackson argued the cause for respondent. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Helen Goodner and Melva M. Graney.

MR. JUSTICE CLARK delivered the opinion of the Court.

Section 1700 (a) (1) of the Internal Revenue Code, as amended, provides for the imposition, except as to certain classes of persons under circumstances not important here, of "A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place, including admission by season ticket or subscription."1 Paragraph (2) of the subsection declares that the tax...

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