Alliance Country Club v. United States

The plaintiff, Alliance Country Club, was incorporated under the laws of the State of Nebraska March 14, 1921. The act of November 23, 1921, 42 Stat. 227, 289, reads as follows:

“ Sec. 801. That from and after January 1, 1922, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 801 of the revenue act of 1918, a tax equivalent to 10 per centum of any amount paid on or *587after such date, for any period after such date, (a) as dues or membership fees (where the dues or fees of an active resident annual member are in excess of $10 per year) to any social,…