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WASHINGTON ATHLETIC CLUB v. UNITED STATES

Nos. 77-2853, 77-3014.

614 F.2d 670 (1980)

WASHINGTON ATHLETIC CLUB, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. WASHINGTON ATHLETIC CLUB, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

February 28, 1980.

Attorney(s) appearing for the Case

Gerhardt Morrison, Seattle, Wash. (argued), for plaintiff-appellee, cross-appellant; Bogle & Gates, Seattle, Wash., on the brief.

Francis J. Gould, Washington, D. C. (argued), for defendant-appellant, cross-appellee; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Gary R. Allen, Washington, D. C., on the briefs; John C. Merkel, Seattle, Wash., of counsel.

Before COWEN, Senior Judge, and TRASK and HUG, Circuit Judges.

COWEN, Senior Judge:

The question presented in these cross-appeals is whether certain membership fees and dues paid to the Washington Athletic Club (the club) were exempt from federal income tax as contributions to capital within the meaning of section 118 of the Internal Revenue Code of 1954.1 The club sued in the United States District Court for the Western District of Washington seeking a refund of approximately $188,000 in federal...

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