WYZANSKI, District Judge.
This case comes before the Court on a stipulation of facts and each party's motion for summary judgment. The question is whether a fee paid by plaintiff taxpayer to a social club as a condition precedent to participation in the club's bowling league competition is subject to the tax imposed by § 4271 of the Internal Revenue Code of 1954.
From July 1, 1961 through June 30, 1962 taxpayer was a member of the Maugus Club of Wellesley...
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