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RAILROAD-MACHINERY CLUB OF N. Y. v. UNITED STATES

No. 48932.

95 F.Supp. 822 (1951)

RAILROAD-MACHINERY CLUB OF NEW YORK, Inc., v. UNITED STATES.

United States Court of Claims.

Decided March 6, 1951.

Attorney(s) appearing for the Case

Alexander H. Elder, New York City, for the plaintiff.

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

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

WHITAKER, Judge.

On the ground that it is merely a luncheon club and not a social club, plaintiff sues to recover taxes levied on its members for admissions and dues to the club.

From 1924 to 1928 one of plaintiff's predecessors, the Railroad Club, collected taxes on dues and initiation fees from its members and remitted the taxes to the Federal Government. In 1928 it filed a claim for refund, which was allowed. In 1935 the Railroad Club was consolidated with...

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