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MERCHANTS CLUB v. UNITED STATES

No. 46304.

66 F.Supp. 126 (1946)

MERCHANTS CLUB v. UNITED STATES.

Court of Claims.

June 3, 1946.

Attorney(s) appearing for the Case

John C. Reid, of Washington, D.C. (Ivins, Phillips & Barker, of Washington, D.C., on the brief), for plaintiff.

Fred K. Dyar, of Washington, D.C., and Sewall Key, Acting Asst. Atty. Gen., for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

JONES, Judge.

The single issue in this case is whether the plaintiff is a social, athletic, or sporting club or organization within the meaning of Section 1710 of the Internal Revenue Code, and as such subject to the tax therein provided.

Section 1710 of the Internal Revenue Code, 53 Stat. 192, as amended by Sec. 543 (a) of the Revenue Act of 1941, 55 Stat. 687, 711, 26 U.S.C.A. Int.Rev.Code, § 1710, contains the following provision:

"(a) Rate...

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