Newland v. Penwell

PRAY, Chief Judge.

This is an action to recover taxes alleged to have been illegally assessed and collect*295ed by the Collector of Internal Revenue. A claim for refund was filed under Sec. 3772, Title 26 U.S.C.A. by the “Butte Executives Club’’, by whom the tax was paid. The members of this club or association paid ten dollars as an initiation fee and also an annual dues charge of ten dollars, and the question seems to be whether these payments, or either of them, may be considered in the sense of an “admission to any place”.

An agreed statement of facts is filed with the briefs, and from the,…