Union League Club of Chicago v. United States

GREEN, Judge:

As the name of the plaintiff indicates, it is a club, and during the period from August 26,1924, to and including July 23,1928, paid taxes on dues and initiation fees collected from its members in the amount of $178,916.-24. It now brings suit for this amount with interest, alleging that these taxes were unlawfully collected. The issue in the ease is whether the plaintiff was subject to tax as a soeial or athletic club, the determination of which depends partly upon the construction of the statute imposing taxes on social or athletic clubs and partly upon whether the facts in the…