McCaughn v. Williams

BUFFINGTON, Circuit Judge.

In the court below, Ira Jewell Williams brought suit and had judgment against the United States for income tax, alleged to have been wrongfully assessed against him and which he paid under protest. Thereupon the government sued out this writ of error, and the question involved is, Is a tax imposed annually upon a life membership in a social club a direct tax upon property and as such void as being unapportioned under article 1, §§ 2 and 9, of the Federal Constitution? About June 30,1919, Mr. Williams became a life member of the University Club of Philadelphia on…