Legal Opinion

Wild Wing Lodge v. Blacklidge

Court of Appeals for the Seventh Circuit

Decided June 14, 1932No. 4753PublishedCited by 10 opinions

1Opinion of the Court

ALSCHULER, Circuit Judge.

Appellant unsuccessfully brought suit against the collector of internal revenue to recover taxes alleged to have been unlawfully collected.

Appellant is an Illinois corporation, organized in 1914 to carry on a hunting club. It owns upwards of 800 acres of land in Mason county, III., used as a hunting- preserve. Its membership is limited to seventeen. Its property at the time in question was worth about $135,000.

Article X of its by-laws provides: “Transfers of Membership. Any person •wishing to transfer his membership shall first tender the same to the Club, and should…

2Cases cited1 opinion

  1. Munn v. BowersCourt of Appeals for the Second Circuit · 1931

3Cited by10 opinions

  1. Angus McDonald v. United StatesCourt of Appeals for the Sixth Circuit · 1963
  2. Albert L. Vitter, Jr. And Oliver J. Counce v. United StatesCourt of Appeals for the Fifth Circuit · 1960
  3. Aspetuck Valley Country Club, Inc. v. Tax CommissionerSupreme Court of Connecticut · 1980
  4. Bunker Hill Country Club v. United StatesUnited States Court of Claims · 1935
  5. Angus McDonald v. United StatesCourt of Appeals for the Sixth Circuit · 1963

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