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ROCKEFELLER CENTER LUNCHEON CLUB v. JOHNSON

131 F.Supp. 703 (1955)

The ROCKEFELLER CENTER LUNCHEON CLUB, Inc. v. James W. JOHNSON, as Collector of Internal Revenue, Third District, New York. The ROCKEFELLER CENTER LUNCHEON CLUB, Inc. v. Joseph T. HIGGINS, as former Collector of Internal Revenue, Third District, New York.

United States District Court S. D. New York.

June 1, 1955.

Attorney(s) appearing for the Case

Christy & Perkins, New York City, Francis T. Christy, New York City, of counsel, for plaintiff.

J. Edward Lumbard, U. S. Atty., New York City, Arthur S. Ecker, Asst. U. S. Atty., New York City, of counsel, for defendants.

BICKS, District Judge.

Plaintiff sues to recover the dues taxes collected from, and paid by it on behalf of, its members for the period March 1943 to August 1946.1

The decision of this case turns upon the answer to the question: Was the Rockefeller Center Luncheon Club, Inc., a social club or organization within the meaning of Section 1710 of the Internal Revenue Code, 26 U.S.C.A. § 1710, during the period in respect of which...

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