Hardt v. McLaughlin

KIRKPATRICK, District Judge.

This suit was brought to recover the .um of $5.50, paid by the plaintiff as club dues tax for the calendar year 1931. The Revenue Act of 1928, § 413(a) (1) and (d), 26 U.S.C.A. §§ 950(a) (1), 952, applies. The trial was to the court without a jury. A stipulation of facts was entered into, which is adopted by the court as special findings of fact. In addition testimony was taken from which additional facts will be found.

The question involved is whether annual charges paid by members of the Merion Cricket Club to the Club for the privilege of playing golf on the club…