Johnston v. United States

WYZANSKI, District Judge.

This case comes before the Court on a stipulation of facts and each party’s motion for summary judgment. The question is whether a fee paid by plaintiff taxpayer to a social club as a condition precedent to participation in the club’s bowling league competition is subject to the tax imposed by § 4271 of the Internal Revenue Code of 1954.

From July 1, 1961 through June 30, 1962 taxpayer was a member of the Maugus Club of Wellesley. He paid the annual club membership dues of $67.50 plus a federal excise tax thereon of $13.50. The club organized two bowling leagues which…