Legal Opinion
BUILDERS'CLUB OF CHICAGO v. United States
United States Court of Claims
Decided June 1, 1936No. 42409PublishedCited by 10 opinions
1Opinion of the Court
LITTLETON, Judge.
The defendant admits that plaintiff was not a social, athletic, or sporting club, and that its initiation fees and membership dues were not subject to tax, and that the amount sued for was illegally and erroneously collected.
The Treasury Department refused to refund this portion of the tax collected for the period subsequent to the period involved before this court in the case of Builders’ Club of Chicago v. United States, 58 F.(2d) 503, 74 Ct.Cl. 595, on the ground that plaintiff had not secured and filed with the Commissioner, pursuant to article 54, Regulation 43, first…
2Cases cited9 opinions
- Iselin v. United StatesSupreme Court of the United States · 1926
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Miller v. United StatesSupreme Court of the United States · 1935
- Morrill v. JonesSupreme Court of the United States · 1883
- United States v. JohnstonSupreme Court of the United States · 1925
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Turks Head Club v. BroderickCourt of Appeals for the First Circuit · 1948
- Great Adventure, Inc. v. DirectorNew Jersey Tax Court · 1988
- Newland v. PenwellDistrict Court, D. Montana · 1949
- Hill v. United StatesUnited States Court of Claims · 1945
5 more not listed; retrieve them via the Exa API.