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DOWNTOWN CLUB OF DALLAS v. UNITED STATES

No. 16015.

240 F.2d 159 (1957)

The DOWNTOWN CLUB OF DALLAS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

January 9, 1957.

Attorney(s) appearing for the Case

Oliver W. Hammonds, Dallas, Tex., George E. Ray, Ray & Hammonds, Dallas, Tex., for appellant.

Louise Foster, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington D. C., John C. Ford, Asst. U. S. Atty., Dallas, Tex., Heard L. Floore, U. S. Atty., Fort Worth, Tex., for appellee.

Before CAMERON, JONES and BROWN, Circuit Judges.

JONES, Circuit Judge.

The Commissioner of Internal Revenue ruled that The Downtown Club of Dallas, Texas, was a social club within the meaning of 26 U.S.C.A. (I.R.C.1939) § 1710, which provides:

"There shall be levied, assessed, collected, and paid — "(1) Dues or membership fees. A tax equivalent to 20 per centum of any amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues...

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