Legal Opinion
Ardsley Club v. Durey
District Court, N.D. New York
Decided March 15, 1930PublishedCited by 5 opinions
1Opinion of the Court
BRYANT, District Judge.
Plaintiff is a New York membership corporation. Its articles of incorporation provide for annual dues of $150 and also authorize the board of governors, under certain restrictions, to levy and collect assessments. In March, 1923, pursuant to resolution duly adopted, an assessment of $150 plus $15 for federal tax was levied against each active and subscribing member. This was the first assessment levied since the inception of the club in 1895. Of the $74,783.37 collected under this assessment, $51,850.89 was used for capital expenditures and $23,083.37 for operating…
2Cases cited1 opinion
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
3Cited by5 opinions
- Commissioner of Internal Revenue v. Van VorstCourt of Appeals for the Ninth Circuit · 1932
- Santa Monica Mountain Park Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1938
- Douglas County Light & Water Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1930
- Rathborne v. Collector of RevenueSupreme Court of Louisiana · 1941
- Waterman-Bic Pen Corp. v. United StatesDistrict Court, S.D. New York · 1963