Bankers Club of America, Inc. v. United States

Plaintiff sues to recover taxes paid on members’ dues and initiation fees, which taxes were levied on the theory that plaintiff was a social club. Whether or not it is in fact a social club is the issue presented. Plaintiff alleges that it is not a social club, but a luncheon club.

In Bankers Club of America v. United States, 69 C. Cls. 121, we held that plaintiff was not a social club.

Subsequently, however, plaintiff has added to its facilities a bar which opens at 8:00 a. m. and remains open until 5:00 p. m. The revenue from this bar for the fiscal year ending June 30,1946, was $118,518.89,…