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"THE BENEDICTS" v. UNITED STATES

Civ. No. 1643.

234 F.Supp. 1 (1964)

"THE BENEDICTS", an unincorporated association, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court W. D. North Carolina, Charlotte Division.

September 17, 1964.

Attorney(s) appearing for the Case

Robert W. King, Jr., Charlotte, N. C., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, Myron C. Baum and Norman W. Goldin, Attorneys, Department of Justice, Washington, D. C., William Medford, U. S. Atty., Asheville, N. C., and Joseph R. Cruciani, Asst. U. S. Atty., Charlotte, N. C., for defendant.

CRAVEN, Chief Judge.

Does the $29.00 per member "advanced" to taxpayer social club to cover expenses of the Christmas and Spring dances of the club constitute "dues" under Section 4242(a) of the Internal Revenue Code of 1954? This is the only question for decision.

A summary statement of the detailed stipulations of fact is sufficient to afford an understanding of the problem.

Taxpayer is an unincorporated association and social club consisting of...

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