Fresh Meadow Country Club, Inc. v. United States

GALSTON, District Judge.

The plaintiff, a corporation organized under the membership law of the state of New York, sets forth in its complaint that in February, 1929, Walter E. Corwin, then collector of internal revenue for the First collection district of New York, acting under section 501(a) of the Revenue Act of 1926 (26 U.S.C.A. § 950 note) demanded that the plaintiff pay over to him a tax at the rate of 10 per cent, upon the money paid by the members in response to a request for contribution made by the finance committee of the club. To avoid distraint, but under protest, the plaintiff on…