BUILDERS'CLUB OF CHICAGO v. United States

GREEN, Judge.

This action is brought to recover $9,196.55 taxes paid by the Builders’ Club of Chicago on dues of its members. The only question in the case is whether the plaintiff is a soeial club within the meaning of the law.

The findings show that the principal purpose of the club is to co-operate in a business way to offset the influence of the labor unions of Chicago. It has a dining room, a kitehen, a large lounge, a card room, and a billiard room, with some other smaller rooms used for various purposes connected with the club. It gives an annual banquet to its members in some hotel, the…