United States v. Robert J. McIntyre and Clare McIntyre

HAYNSWORTH, Circuit Judge.

This is an appeal from a judgment ordering the refund of excise taxes paid with respect to a “life membership” fee collected by the Twinbrook Swimming Pool Corporation. The District Court held that, while the “life membership” fee was an “initiation fee” within the meaning of § 4241 (26 U.S.C.A. § 4241), the Twinbrook Swimming Pool Corporation was not a “social, athletic, or •sporting club or organization,” and, hence that no excise tax was due or collectible. McIntyre v. United States, D.C. Md., 151 F.Supp. 388.

Residents of Twinbrook, a residential section in…