Winchester Country Club v. White

McLELLAN, District Judge.

In each of these three cases, the Winchester Country Club, concededly a “social, athletic or sporting' club or organization”’ within the meaning of the statute imposing a tax on “club dues or membership fees”, sues as agent for and on behalf of its present and former members and the personal representatives of any deceased member. In each case, the principal question is whether payments by club members (in addition to their regular annual:dues) for certain golf privileges and tennis privileges' were club dues or membership fees’ within the meaning of Section 413(a) of…