Legal Opinion
The Benedicts v. United States
District Court, W.D. North Carolina
Decided September 17, 1964No. Civ. No. 1643PublishedCited by 2 opinions
1Opinion of the Court
CRAVEN, Chief Judge.
Does the $29.00 per member “advanced” to taxpayer social club to cover expenses of the Christmas and Spring dances of the club constitute “dues” under Section 4242(a) of the Internal Revenue Code of 1954? This is the only question for decision.
A summary statement of the detailed stipulations of fact is sufficient to afford an understanding of the problem.
Taxpayer is an unincorporated association and social club consisting of approximately 110 members. There are three meetings annually, two of which are dinner dances and the third is referred to as a business meeting in the…
2Cases cited10 opinions
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Fleming v. ReineckeCourt of Appeals for the Seventh Circuit · 1931
- Louisville Country Club, Inc. v. GrayDistrict Court, W.D. Kentucky · 1959
- Town Club of St. Louis v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Transportation Club of San Francisco v. United StatesUnited States Court of Claims · 1936
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3Cited by2 opinions
- Ethel Cohen, of the Estate of Harry L. Cohen, Deceased v. The United StatesUnited States Court of Claims · 1967
- Freeport Country Club v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1970