Bunker Hill Country Club v. United States

GREEN, Judge.

This is an action to recover the sum of $22,944 with interest, the principal sum being the amount paid by plaintiff from May 31, 1927, to December 31,1930, as a tax on initiation fees and dues, and for which a claim of refund was filed and rejected.

The facts established by the evidence are different from those in any other ease that we have had before.us, and, so far as we know, from those considered by any other court. The issue to he determined is new, although it is quite likely that similar facts exist in many instances where no legal controversy has arisen.

The plaintiff is a…