The Cordon v. United States

WHALEY, Judge.

This action is brought to recover taxes paid on dues of members of a club known as The Cordon, of Chicago, 111. The sole question- is whether The Cordon is a social club within the terms of the Revenue Acts in force during the years for which claim is made and the regulations of the commissioner promulgated under the authority conferred by the acts. These acts and the regulations have been so often set forth in opinions of this court in similar cases it is unnecessary and will serve no special purpose to again set them out in full.

That the tax is proper is assumed from its…