Houston Club v. United States

BOOTH, Chief Justice.

This ease, precisely similar in most of its aspects with numerous others of the same character, involves a suit to recover a refund of taxes paid during the years 1927, 1928, and 1929. No jurisdictional issue arises and the single debatable question of fact is whether the plaintiff organization is a soeial club within the meaning of section 801 of the Revenue Act qf 1921 (42 Stat. 291) and section 501 of the Revenue Acts of 1924 (43 Stat. 321) and 1926 (44 Stat. 92 [26 USCA § 872 note]).

Plaintiff club is an incorporated organization, incorporated under the laws of Texas,…