Bunker Hill Country Club v. United States

GREEN, Judge.

The motion for new trial is based upon the provision of the statute (Revenue Act 1928, § 413 (a) (1), 26 USCA § 872 (a) (1), which imposes a tax of “10 per centum of any amount paid — (1) As dues or membership fees to any social, athletic, or sporting club or organization, * * * ” and it is said that the dues taxed in this case were not paid to any club or organization but to the plaintiff corporation, which was not connected with any organization of the members except in a purely commercial way. This is contrary to the facts as to the matter of payment. The members in one sense…