Down Town Association of City of New York v. United States

LEWIS, Circuit Judge.

Appellant brought suit on behalf of its members to recover taxes collected by appellant from its members and remitted to the Collector of Internal Revenue for the period between August 1942 and March 1947, in compliance with the directive of Section 1710(a) (1) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 1710(a) (1) 1 The trial court ruled that the social aspects of the service maintained by the appellant make it-a social club within the terms of that section and dismissed the complaint with costs. Appellant challenges that finding.

The major facts were…