Philadelphia Cricket Club v. United States

KIRKPATRICK, District Judge.

This is a suit to recover the sum of $6,797.54, paid by the Philadelphia Cricket Club, the plaintiff, as club dues taxes durL ing the years 1932 to 1935, inclusive. The taxes were assessed upon golf fees paid by certain members upon an annual basis and in addition to the regular dues, and the question involved is whether' these annual charges for the privilege of playing golf on the club course are “dues” within the meaning of Sec. 413(a) of the Revenue Act of 1928, 26 U.S.C.A. §§ 950-952.

In Hardt v. McLaughlin, D.C;, 25 F. Supp. 684, decided January 14, 1936, I…