Army and Navy Club of America v. United States

GREEN, Judge.

The plaintiff in this case seeks to recover $22,591.24 and interest thereon alleged to have been wrongfully collected from it as taxes on club dues and initiation fees in the period from June 29, 1925-, up to and including May 31,1929.

The evidence shows that the plaintiff is a club organization composed largely of Army and Navy officers, or those who have served in such capacity. The objects of the club, as stated in its original charter, have been “to encourage military and naval science and for the mutual benefit of its members by social intercourse with those who have served…