Chicago Engineers' Club v. United States

WILLIAMS, Judge.

The plaintiff seeks to recover the sum of $14,437.33, with interest thereon; the principal sum being the amount of taxes paid on dues and initiation fees paid by plaintiff under section 501 of the Revenue Act of 1926 (26 USCA § 872 note), and section 413 of the Revenue Act of 1928 (26 USCA § 872 and note). The period involved is from May 15, 1926, to April 25, 1930.

The plaintiff duly filed its claim for refund on the amount of the tax so paid, giving as a ground therefor that it was not a “social, sporting, or athletic club or organization” within the meaning of the statutes…