Tidwell v. Anderson

CHASE, Circuit Judge.

The plaintiff appellee, as president of the Men’s Faculty Club of Columbia University, an unincorporated association of seven or more persons existing under section 12 of the New York General Associations Law (Consol. Laws, c. 29), as added by Laws 1920, c. 915, § 6, sued the collector of internal revenue for the Third district of Now York to recover taxes paid on its dues and initiation fees collected from its members from July 1, 1924, to June 30, 1928. The parties stipulated for trial by a jury of one, and at the close of the evidence each side moved for a directed…