Century Club v. United States

GREEN, Judge.

The plaintiff is a corporation which operates a club house. Its members constitute a club and pay initiation fees and dues for the privilege of being members and using the facilities provided by the club.

This action is begun to recover the sum of $5,325.70 with interest, which the plaintiff alleges has been wrongfully assessed and collected from it. The issue is whether the plaintiff is a social organization and for that reason subject to the tax.

In one of the articles of association of plaintiff it is stated:

“The. purpose of this association shall be to promote…