Executives Club of Louisville v. Glenn

MILLER, Circuit Judge.

(Sitting by designation.)

The plaintiff, Executives Club of Louisville, brought this action to recover from the defendant, Seldon R. Glenn, Collector of Internal Revenue, the sum of $1,387.30 with interest, which amount it contends was erroneously collected as a tax on the amounts paid by its members as club dues. The plaintiff contends that the amounts so paid to it by its members were not taxable either as club dues under § 1710(a) (1), Internal Revenue Code, 26 U.S.C.A. § 1710 (a) (1), or as amounts paid for admission to a place under § 1700(a) (1), Internal Revenue…