Merion Cricket Club v. United States

I concur in the affirmance of the judgment below for the defendant. The learned trial judge, before whom the case was tried without a jury, based his action upon a ruling of the same court in Hardt v. McLaughlin, D.C., 25 F.Supp. 684, 685, where the material facts involved were precisely the facts of the instant case.

The opinion in the Hardt case correctly construed the pertinent provision of the Revenue Act16 with respect to the tax on club “dues or membership fees” and applied the statute to a proper appraisal of the character of the payments made by the club members for golf privileges.…