Wild Wing Lodge v. Blacklidge

WOODWARD, District Judge.

This suit was instituted to recover taxes alleged to have been illegally assessed and collected by the collector of internal revenue.

The plaintiff is an Illinois corporation organized not for pecuniary profit to carry on a hunting club. It owns 824 acres of land situated upon and near the Sangamon river in Mason county, 111., which is used as a hunting preserve. Plaintiff’s membership is limited to seventeen members. From time to time after its organization, certificates of membership were issued by plaintiff to persons purchasing the same from the plaintiff until the…