Fleming v. Reinecke

EVANS, Circuit Judge.

Was the Traffic Club of Chicago, of which appellant was a member, a “social club” within the moaning of the governing section of the Revenue Act (section 801, Revenue Act 1921 [42 Stat. 291]; section 501, Revenue Act 1924 [26 USCA § 872 note]), which reads: “That from and after * * * there shall be levied, assessed, collected, and paid, * * * a tax equivalent to 10 per centum of any amount paid on or after such date * * * (a) as dues or membership fees * * * to any social, athletic, or sporting club or organization. * * * ”

Appellant has made this a test case for himself…