Multnomah Athletic Club v. Huntley

BEAN, District Judge.

This is an aetion to recover $6,992.15, paid by the plaintiff under protest as taxes, on its life members, assessed and collected by defendant under the Revenue Acts of 1921, 1924, and 1926.

The plaintiff is a corporation organized in 1891 “to promote and develop the physical and mental capacity of its members.” Its membership is classified into various groups, including honorary and life members. An honorary membership is for life, and is granted for distinguished service upon vote of the board of directors, without cost to the member. Life members are required to pay in…