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MARYLAND COUNTRY CLUB, INC. v. UNITED STATES

No. 75-1685.

539 F.2d 345 (1976)

MARYLAND COUNTRY CLUB, INCORPORATED, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 18, 1976.

Attorney(s) appearing for the Case

Charles G. Page, Baltimore, Md. (White, Page & Lentz, Baltimore, Md., on brief), for appellant.

Philip I. Brennan, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, and Elmer J. Kelsey, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., on brief), for appellee.

Before WINTER and FIELD, Circuit Judges, and MERHIGE, District Judge.

WINTER, Circuit Judge:

Former § 4241 of the Internal Revenue Code of 1954,1 imposed a twenty percent excise tax on dues or membership fees and initiation fees paid to any social, athletic or sporting club. Former § 4243,2 however, exempted such dues and fees from the tax if they were paid for capital improvements, or furnishings or fixtures required as a result of capital construction, and used for...

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