Colony Town Club v. Michigan Unemployment Compensation Commission

The Colony Town Club was incorporated as a nonprofit corporation in 1937. The purpose of the corporation was stated in the articles, constitution and bylaws, and house rules of the club as follows:

< (ip0 provi¿e a tome and meeting place for women who wish to establish a center for music, art and literature. ’ ’

Its initial assets consisted of furniture, fixtures, cash and membership accounts receivable, to the valué of $3,500. It was to be financed by sale of memberships. It has approximately 360 members, occupies a former residence in Detroit, provides rooms, and maintains a restaurant or…