Fleming v. Reinecke, No. 4471.
| Court | United States Courts of Appeals. United States Court of Appeals (7th Circuit) |
| Writing for the Court | ALSCHULER, EVANS, and SPARKS, Circuit |
| Citation | 80 ALR 1293,52 F.2d 449 |
| Parties | FLEMING v. REINECKE, Internal Revenue Collector. |
| Docket Number | No. 4471. |
| Decision Date | 01 October 1931 |
80 ALR 1293, 52 F.2d 449 (1931)
FLEMING
v.
REINECKE, Internal Revenue Collector.
No. 4471.
Circuit Court of Appeals, Seventh Circuit.
June 27, 1931.
Rehearing Denied October 1, 1931.
Edward R. Lewis, of Chicago, Ill., and John A. Kratz, of Washington, D. C., for appellant.
George E. Q. Johnson, U. S. Atty., and John Potts Barnes, Sp. Asst. U. S. Atty., both of Chicago, Ill., for appellee.
Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.
EVANS, Circuit Judge.
Was the Traffic Club of Chicago, of which appellant was a member, a "social club" within the meaning of the governing section of the Revenue Act (section 801, Revenue Act 1921 42 Stat. 291; section 501, Revenue Act 1924 26 USCA § 872 note), which reads: "That from and after * * * there shall be levied, assessed, collected, and paid, * * * a tax equivalent to 10 per centum of any amount paid on or after such date * * * (a) as dues or membership fees * * * to any social, athletic, or sporting club or organization. * * *"
Appellant has made this a test case for himself and other members of the club. He challenges the soundness of the holding of the Treasury Department to the effect that the Traffic Club of Chicago was a social club.
Upon the trial, the District Court filed a memorandum wherein it was stated, "I am of the opinion that the Traffic Club of Chicago is a social club or organization within the meaning of the act; that its social features were not subordinate or merely incidental to the active furtherance of a different and predominant purpose, but were a material purpose of the organization."
Appellant contended that the facts are undisputed, and that the sole question is one of law; that the evidence showed the activities and purpose of this club were not predominantly social. Appellee, on the other hand, contended that the issue was one of fact; that the District Court as well as the Commissioner of Internal Revenue found in favor of appellee, and its finding is supported by substantial evidence; and, also, that, irrespective of such finding, the evidence affirmatively established the Traffic Club to be a social club of business men; that the decisions sustain this position.
The Traffic Club was organized in 1907 as a corporation under the laws of Illinois, not for pecuniary profit. Its asserted objects were "to cultivate friendly and social relations and to promote better personal acquaintance among its members; to discuss all topics relating to transportation of all kinds, and to use its influence to obtain the best transportation possible. To build, own or lease or purchase and furnish a Club House or Club Rooms for the use of its members."
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Engineer's Club of Philadelphia v. United States, No. 44568.
...taxpayer, although in none of them was this question directly involved: Munn v. Bowers, 2 Cir., 47 F.2d 204; Fleming v. Reinecke, 7 Cir., 52 F.2d 449, 80 A.L. R. 1293; Foran v. McLaughlin, 9 Cir., 59 F.2d 158; MacLaughlin v. Williams, 3 Cir., 52 F.2d The Treasury Department has consistently......
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Gould v. United States, Civ. No. 6131
...of the evidentiary matter which the court has to consider in addition to the other pertinent evidence. Fleming v. Reinecke, 7 Cir., 1931, 52 F.2d 449; Arkwright Club of City of New York, Inc. v. United States, 1954, 117 F.Supp. 411, 127 Ct.Cl. The idea of the 3 R was conceived by Frank H. R......
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Krug v. Rasquin, No. 7234.
...984; Quadrangle Club v. U. S., 7 Cir., 64 F.2d 80; Town Club of St. Louis v. U. S., 8 Cir., 68 F.2d 620; Fleming v. Reinecke, 7 Cir., 52 F.2d 449, 80 A.L.R. 1293; Wichita Commercial 21 F. Supp. 868 & Social Club Ass'n v. U. S., 2 F. Supp. 476, Ct.Cl.; Women's University Club v. U. S., Ct.Cl......
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Freeport Country Club v. United States, No. 17805.
...in any case depends upon its own peculiar facts, "The Benedicts" v. United States, 234 F.Supp. 1 (W.D.N.C., 1964); Fleming v. Reinecke, 52 F.2d 449 (7th Cir., 1931). The facts in the case at bar show that even though various members were not assessed for certain months because they were out......
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Engineer's Club of Philadelphia v. United States, No. 44568.
...taxpayer, although in none of them was this question directly involved: Munn v. Bowers, 2 Cir., 47 F.2d 204; Fleming v. Reinecke, 7 Cir., 52 F.2d 449, 80 A.L. R. 1293; Foran v. McLaughlin, 9 Cir., 59 F.2d 158; MacLaughlin v. Williams, 3 Cir., 52 F.2d The Treasury Department has consistently......
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Gould v. United States, Civ. No. 6131
...of the evidentiary matter which the court has to consider in addition to the other pertinent evidence. Fleming v. Reinecke, 7 Cir., 1931, 52 F.2d 449; Arkwright Club of City of New York, Inc. v. United States, 1954, 117 F.Supp. 411, 127 Ct.Cl. The idea of the 3 R was conceived by Frank H. R......
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Krug v. Rasquin, No. 7234.
...984; Quadrangle Club v. U. S., 7 Cir., 64 F.2d 80; Town Club of St. Louis v. U. S., 8 Cir., 68 F.2d 620; Fleming v. Reinecke, 7 Cir., 52 F.2d 449, 80 A.L.R. 1293; Wichita Commercial 21 F. Supp. 868 & Social Club Ass'n v. U. S., 2 F. Supp. 476, Ct.Cl.; Women's University Club v. U. S., Ct.Cl......
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Freeport Country Club v. United States, No. 17805.
...in any case depends upon its own peculiar facts, "The Benedicts" v. United States, 234 F.Supp. 1 (W.D.N.C., 1964); Fleming v. Reinecke, 52 F.2d 449 (7th Cir., 1931). The facts in the case at bar show that even though various members were not assessed for certain months because they were out......