Engineer's Club of Philadelphia v. United States

WHITAKER, Judge.

I concur in the result reached, but for different reasons.

I think the decision of the District Court for the Eastern District of Pennsylvania, holding that this taxpayer was not a social club, is res judicata in this proceeding and precludes us from inquiring whether or not it was in fact a social club. I think we are required to so hold by the decision of the Supreme Court in Tait v. Western Maryland Railway Co., 289 U.S. 620, 623, 53 S.Ct. 706, 77 L.Ed. 1405. The testimony in this case is uncontradicted that the purposes and activities of the club in the year now before us…