Legal Opinion
White v. Winchester Country Club
Court of Appeals for the First Circuit
Decided January 30, 1941No. 3583PublishedCited by 6 opinions
1Opinion of the Court
PETERS, District Judge.
This is a consolidated appeal from judgments in aggregate amount of $9,211.25 entered for the plaintiff taxpayer in three suits in the United States District Court for the District of Massachusetts.
The question presented is whether certain payments made by members of the Winchester Country Club for so-called golf privileges and tennis privileges should be treated as “dues or membership fees” paid to a “social, athletic, or sporting club or organization” within the meaning of Section 413 of the Revenue Act of 1928, 26 U.S.C.A.Int.Rev.Acts, page 441.
The cases were tried…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Weld v. NicholsDistrict Court, D. Massachusetts · 1925
- Baltimore Country Club v. United StatesDistrict Court, D. Maryland · 1934
- Hardt v. McLaughlinDistrict Court, E.D. Pennsylvania · 1936
- Williamson v. United StatesDistrict Court, W.D. North Carolina · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Crespo v. New York City Police CommissionerDistrict Court, S.D. New York · 1996
- Merion Cricket Club v. United StatesCourt of Appeals for the Third Circuit · 1941
- Fisher v. McCroryDistrict Court, D. Nebraska · 1958
- Merion Cricket Club v. United StatesCourt of Appeals for the Third Circuit · 1941
1 more not listed; retrieve them via the Exa API.