Svithiod Singing Club v. McKibbin

By this direct appeal, the revenue being involved, appellants seek the reversal of a decree of the circuit court of Cook county dismissing for want of equity, on motion of appellees, the complaints of the original plaintiff and the intervening plaintiffs.

The issue involved is whether a social club, organized as a nonprofit corporation, which serves food and drink to its members but not to the public, is subject to the Illinois retailers’ occupation tax. (Ill. Rev. Stat. 1941," chap. 120, par. 440 et seq.) The original plaintiff, Svithiod Singing Club, is an Illinois nonprofit corporation. Its…