Railroad-Machinery Club of New York, Inc. v. United States

On the ground that it is merely a luncheon club'and not a social club, plaintiff sues to recover taxes levied on its members for admissions and dues to the club.

From 1924 to 1928 one of plaintiff’s predecessors, the Railroad Club, collected taxes on dues and initiation fees from its members and remitted the taxes to the Federal Government. In 1928 it filed a claim for refund, which was allowed. In 1935 the Railroad Club was consolidated with the Machinery Club. The members of the consolidated club were not required to pay taxes until 1942, when, after the decision of the Third Circuit Court…