Masonic Country Club of Western Michigan v. Holden

DENISON, Circuit Judge.

The Revenue Law of 1921 provides in section 801 that a tax shall be paid on “any amount paid * * * as dues or membership fees * * * to any social * * * club * * * or as initiation fees to such a club.” Comp. St. § 6309%b. It also provides that life members shall pay no tax upon the ■ amount paid for life membership, but shall pay a tax equivalent to that paid by active annual members upon their dues. The Masonic Country Club, organized after this law was in effect, and as a nonprofit corporation, under Michigan laws, provided in its by-laws for several classes of…