McIntyre v. United States

CHESNUT, District Judge.

This is a suit to recover an excise tax which the plaintiffs were required by the Commissioner of Internal Revenue, to pay under title 26 U.S.C.A. § 4241, which imposes a 20% tax on initiation fees and annual membership dues in excess of $10 paid by members of social, athletic or sporting clubs or organizations.1 (The full text of the statute is set out in the footnote.) The plaintiffs, husband and wife, became original members of the Twinbrook Swimming Pool Corporation and made an initial payment thereto of $125 for so-called life membership. They also paid $25 to…