Baltimore Country Club v. United States

WILLIAM C. COLEMAN, District Judge.

This is a suit for the refund of taxes. The sole question presented for determination in the present proceeding is whether the charges fixed by a regulation of the plaintiff club, approved by its Board of Governors on September 29, 1926, which reads as follows, axe taxable under the Revenue Act of February 26, 1926, § 501, as amended by the Act of May 29, 1928, § 413 (a), U. S. Code, tit. 26, § 872 (28 USCA § 872): “Upon recommendation of the Golf-Committee, the g-olf fees were revised, and effective September 1, 1926, were made as follows: for members the…