Williamson v. United States

WEBB, District Judge.

Upon the following agreed statement of facts I am called upon to decide whether or not the sums paid by the plaintiff to the Charlotte Country Club for the use of the golf course during the years 1929, 1930, 1931, and 1932 are such “dues or membership fees” as are taxable under section 413 (a) of the Revenue Act of 1928 (26 USCA § 950 et seq.).

“Agreed Statement of Facts

“I. The plaintiff is, and was at the times mentioned in the complaint, a resident of Charlotte, North Carolina, said district, and a resident member of the Charlotte Country Club, a corporation duly…