American United Life Insurance v. Crichton

Browning, Judge:

This is a proceeding for a declaratory judgment to determine the taxability of certain assessments collected by plaintiff on fraternal beneficiary certificates issued by the Supreme Lodge Knights of Pythias prior to 1930. The Supreme Lodge Knights of Pythias was organized in 1864 as a voluntary, unincorporated secret society. It was incorporated in 1870, and in 1882, its articles were amended to permit it to conduct a fraternal insurance benefit activity, which it did until the year 1930.

On April 12, 1930, by an Act of Congress, such fraternal societies were permitted to…