Knollwood Club v. United States

BOOTH, Chief Justice.

The defendant demurs to plaintiff’s petition. The suit is one for the recovery of taxes alleged to have been illegally assessed and collected by the Commissioner of Internal Revenue. The facts are as follows:

The plaintiff, an Illinois corporation, was incorporated for the purpose of maintaining a country club. It is a nonprofitable organization and owns and possesses all the facilities essential for its purposes. The 'membership of the club is limited to 300 members and eligibility is dependent upon the individual ownership of certificates of membership, which it is…