WHITAKER, Judge.
The plaintiff insists that it was nothing more than a luncheon club and so was exempt from taxation under section 501 of the Revenue Act of 1926, as amended by section 413 of the Revenue Act of 1928, 26 U.S.C.A. §§ 950-952.
This section imposes a tax on the initiation fees and dues paid to "any social, athletic, or sporting club." The plaintiff insists that it was only a luncheon club in which social features were merely incidental...
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