Century Club v. United States, 42023.
| Citation | 12 F. Supp. 617,81 Ct. Cl. 878 |
| Decision Date | 04 November 1935 |
| Docket Number | No. 42023.,42023. |
| Parties | CENTURY CLUB v. UNITED STATES. |
| Court | U.S. Claims Court |
COPYRIGHT MATERIAL OMITTED
Herman T. Reiling, of Chicago, Ill. (KixMiller, Baar & Hoffman, of Chicago, Ill., on the brief), for plaintiff.
Fred K. Dyar, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.
Before BOOTH, Chief Justice, and GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges.
The plaintiff is a corporation which operates a club house. Its members constitute a club and pay initiation fees and dues for the privilege of being members and using the facilities provided by the club.
This action is begun to recover the sum of $5,325.70 with interest, which the plaintiff alleges has been wrongfully assessed and collected from it. The issue is whether the plaintiff is a social organization and for that reason subject to the tax.
In one of the articles of association of plaintiff it is stated:
"The purpose of this association shall be to promote social intercourse among its members and to provide for them the convenience of a club house."
The presumption in the first instance would be that this purpose is carried out and that the plaintiff is a social club. The application of the law, however, does not depend so much on what is stated in the articles of association of any club as it does upon its actual operations. In other words, what is stated in the articles of association is not conclusive as to whether the tax applies, and any presumption which would arise from statements contained therein may be rebutted by other evidence.
The tax applies when the club is a social, sporting, or athletic organization. It is quite clear that the plaintiff is not a sporting or athletic organization, but it is very difficult from the evidence to classify it and say what kind of an organization it is. Its actual purpose, and the only purpose it had which was carried out, was to provide a meeting place for business men and committee quarters for the chamber of commerce and other civic bodies of the town in which it was located. It maintained a café, which, although not extensively patronized, added to the attractiveness of the club house as a convenient meeting place. In the sense that we ordinarily use the term "social function," the evidence shows that the club carried on no social functions whatever. It is quite probable that when its members met there was more or less of ordinary social conversation, but...
To continue reading
Request your trial
-
Epstein v. United States
...4 F.Supp. 929, 78 Ct.Cl. 351 (1933); Town Club of St. Louis v. United States, 68 F.2d 620 (8th Cir., 1934); Century Club v. United States, 12 F.Supp. 617, 81 Ct.Cl. 878 (1935); Furniture Club of America v. United States, 67 F.Supp. 764 (N.D.Ill., 1946); Arkwright Club of City of New York v.......
-
ENGINEERS'CLUB OF LOS ANGELES v. United States
...America v. United States, D.C.N.D.Ill.1946, 67 F.Supp. 764; Krug v. Rasquin, D.C. E.D.N.Y.1937, 21 F.Supp. 866; Century Club v. United States, 1935, 12 F.Supp. 617, 81 Ct.Cl. 878; Tidwell v. Anderson, D.C.S.D.N.Y.1933, 4 F.Supp. 789, affirmed 2 Cir., 1934, 72 F.2d 684; Whitehall Lunch Club ......
-
Engineer's Club of Philadelphia v. United States
...v. United States, 9 F.Supp. 680, 80 Ct.Cl. 615, 621; The Lambs v. United States, 8 F.Supp. 737, 81 Ct.Cl. 216; Century Club v. United States, 12 F.Supp. 617, 81 Ct.Cl. 878; Duquesne Club v. United States, 23 F.Supp. 781, 87 Ct.Cl. ...
-
Krug v. Rasquin
...Bankers' Club of America, Inc., v. U. S., 37 F.2d 982, Ct.Cl.; Builders' Club of Chicago v. U. S., 58 F. 2d 503, 505, Ct.Cl.; Century Club v. U. S., 12 F.Supp. 617, Ct.Cl.; Chemists' Club v. U. S., 64 Ct.Cl. 156; City Club of St. Louis v. U. S., D.C., 24 F.2d 743; The Cordon v. U. S., 46 F.......