Block Hall, Inc. v. United States

BOOTH, Chief Justice.

Plaiñtiff- is a membership corporation incorporated under the laws of New York. The corporation was organized as a luncheon club in 1926 by a number of the younger business and professional men who had offices nearby its location. The club now occupies its own building, a seven-story structure situated at 21-23 South William street, New York. From June, 1928, to June, 1929, inclusive, the plaintiff paid $20,103.60 taxes to the collector of internal revenue for the Second district of New York. The taxes paid were paid under protest, and were exacted of the club under…