Engineer's Club of Philadelphia v. United States

MADDEN, Judge.

Plaintiff sues to recover taxes paid by it which were levied by the defendant upon it pursuant to Section 501 of the Revenue Act of 1926 as amended by Section 413(a) of the Revenue Act of 1928.

The section is as follows:

Ҥ 413. Club Dues Tax

“(a) Section 501 of the Revenue Act of 1926 is amended to read as follows:

“ ‘Sec. 501. (a) There shall be levied, assessed, collected, and paid a tax equivalent to 10 per centum of any amount paid—

“‘(1) As dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member…