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BANKERS CLUB OF AMERICA v. UNITED STATES

No. 48513.

87 F.Supp. 253 (1949)

BANKERS CLUB OF AMERICA, Inc. v. UNITED STATES.

United States Court of Claims.

December 5, 1949.

Attorney(s) appearing for the Case

Norman S. Rein, New York City, for plaintiff. Maurice Mound and Rein, Mound & Cotton, New York City, were on the brief.

Joseph H. Sheppard, Washington, D. C., with whom was Asst. Atty. Gen. Theron Lamar Caudle, for the defendant. Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, MADDEN, LITTLETON and HOWELL, Judges.

WHITAKER, Judge.

Plaintiff sues to recover taxes paid on members' dues and initiation fees, which taxes were levied on the theory that plaintiff was a social club. Whether or not it is in fact a social club is the issue presented. Plaintiff alleges that it is not a social club, but a luncheon club.

In Bankers Club of America v. United States, 37 F.2d 982, 69 Ct.Cl. 121, we held that plaintiff was not a social club.

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