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UPTOWN CLUB OF MANHATTAN v. UNITED STATES

No. 48209.

83 F.Supp. 823 (1949)

UPTOWN CLUB OF MANHATTAN, Inc., v. UNITED STATES.

United States Court of Claims.

May 2, 1949.

Attorney(s) appearing for the Case

Joseph R. Shaughnessy, of New York City (Allin, Riggs & Shaughnessy and William Klemm Stewart, all of New York City, on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Theron Lamar Caudle, Asst. Atty. Gen. (Andrew D. Sharpe and A. F. Prescott, both of Washington, D. C., on the brief), for defendant.

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

JONES, Chief Judge.

The issue is whether the plaintiff is a social club or organization within the meaning of Section 17101 of the Internal Revenue Code, as amended, 26 U.S.C.A. § 1710.

Pursuant to a ruling of the Collector of Internal Revenue that the plaintiff is a social club, taxes were collected from the members on dues and initiation fees paid by the members to the club from February 1943 to September 30, 1947. These...

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