Transportation Club of San Francisco v. United States

WHALEY, Judge.

Plaintiff seeks to recover taxes paid upon club dues and initiation fees during the period July, 1929, to November, 1934, inclusive. Two suits are involved but, in view of the identity of the questions presented, they have been consolidated for the purpose of taking testimony and submission to the court. The first suit covers the period July, 1929, to June, 1933, inclusive, and seeks to recover $9,812.75 with interest and the second suit covers the period July, 1933, to November, 1934, inclusive, and seeks to recover $2,653.53 with interest.

The applicable statute, section 413(a)…