Congressional Country Club v. United States

LITTLETON, Judge.

This suit is for the recovery of $1,578, representing taxes imposed by sections 801 and 802 of the Revenue Act of 1921 (42 Stat. 291), equal to 10 per cent, of the dues collected from active annual members, as to the number of its life members, which tax plaintiff collected from its said life members for the period September 28, 1923, to January 26, 1924; and $7,515.44, a like tax imposed by the Revenue Act of 1924 collected from its life members for the period February 25, 1924, to January 27, 1925.

Plaintiff contends in support of its claim that such tax should be refunded,…