Century Country Club v. United States

Jones, Ohief Judge,

delivered the opinion of the court:

The plaintiff, Century Country Club, on behalf of its members seeks a refund of taxes paid during the years 1947, 1949 and 1950 on assessments which the club had made against its members, and which the members had paid.

The facts have been stipulated.

The club had four classes of members — regular, special, non-resident and honorary.

The stated objects in the original certificate of incorporation were

to promote social intercourse among its members, to encourage and stimulate .an interest in outdoor sports, and to provide its members with the…