Tidwell v. Anderson

CourtUnited States District Courts. 2nd Circuit. United States District Courts. 2nd Circuit. Southern District of New York
Writing for the CourtGreene & Hurd, of New York City, for plaintiff
Citation4 F. Supp. 789
Decision Date05 June 1933
PartiesTIDWELL v. ANDERSON.

4 F. Supp. 789

TIDWELL
v.
ANDERSON.

District Court, S. D. New York.

June 5, 1933.


Greene & Hurd, of New York City, for plaintiff.

George Z. Medalie, U. S. Atty., of New York City (Ira Koenig, Asst. U. S. Atty., of New York City, of counsel), for defendant.

CAFFEY, District Judge.

The ultimate facts which I deem pertinent — applicable throughout the period under consideration, but for convenience (unless otherwise indicated) recited in the present tense — are as follows:

1. The club has the physical equipment of the ordinary social club.

2. The university owns the land and constructed the clubhouse.

3. Except that house charges are paid by the individuals who incur them and the club cares for repairs inside the building, the entire expense of maintaining the property (including upkeep, external repairs, light, and heat) is borne by the university.

4. The membership of the club is almost wholly restricted to the officers and teaching staff of the university.

5. The membership is made up completely of such officers and staff, save for a negligible few whose work so much affects or is so closely allied to the affairs of the university that it is desirable, from the standpoint of the university itself, that its officers and staff have ready access to or association with them.

6. The controlling purposes and the controlling activities of the club are exclusively

4 F. Supp. 790
in furtherance of the educational work of the university

7. The club has no activities outside the clubhouse, and except to the extent essential to render the clubhouse sufficiently comfortable and attractive to promote the assembly there of the administrative and teaching personnel of the university, who are engaged in the conduct of the university as a seat of learning, the club has no activities whatever.

8. Sleeping accommodations are meager, consisting only of a room for the steward and a suite reserved for guests of the university, but rarely used at all.

9. The principal meal is luncheon, when it is customary for groups from a single department of the university or professionally occupied on a single subject to sit at the same tables, so as there to discuss or dispose of university matters of mutual concern.

10. The service of meals, the provision of space for games of kinds prevalent among professional men while relaxing and the arrangement of occasional, but infrequent, entertainments for members — sometimes accompanied by their wives or children — are confined to what may be reasonably estimated as needed in order to induce the members to gather at the clubhouse, so as thereby to assist in the efficient discharge of strictly university functions.

11. The social purposes of the club are merely incidental to the accomplishment of the university's own purposes.

12. In design, as well as in practice, the club is but an integral part of the organization of the university as an educational institution.

Upon the facts, as I have stated them, if the statute (26 USCA § 872) stood alone, I should be inclined to hold that the club is "social." Article 36 of regulations prescribed for the enforcement...

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3 practice notes
  • ENGINEERS'CLUB OF LOS ANGELES v. United States, Civ. No. 568-58 PH.
    • United States
    • United States District Courts. 9th Circuit. United States District Court (Southern District of California)
    • 20 Marzo 1959
    ...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 v. United States, 1934, 9 F.Supp. 132, 80 Ct.Cl. 350; Houston Club v. United State......
  • Gould v. United States, Civ. No. 6131
    • United States
    • United States District Courts. 10th Circuit. United States District Court of Colorado
    • 28 Septiembre 1960
    ...each case is sui generis. Downtown Club of Dallas v. United States, 5 Cir., 1957, 240 F.2d 159; Tidwell v. Anderson, D.C.S.D.N.Y.1933 4 F.Supp. 789, 791; Rockefeller Center Luncheon Club v. Johnson, D.C.S.D.N.Y. 1955, 131 F.Supp. 703. Nearly every club has some social aspects. Army and Navy......
  • California State Automobile Ass'n v. Smyth, No. 26017.
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. Northern District of California
    • 26 Febrero 1948
    ...a social club under the taxing statute the predominate purpose of the taxpayer must be social. Tidwell v. Anderson, 77 F. Supp. 134 D.C., 4 F.Supp. 789. If it has some social activities this alone does not make it a social club and it is not such if the social features are merely incidental......
3 cases
  • ENGINEERS'CLUB OF LOS ANGELES v. United States, Civ. No. 568-58 PH.
    • United States
    • United States District Courts. 9th Circuit. United States District Court (Southern District of California)
    • 20 Marzo 1959
    ...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 v. United States, 1934, 9 F.Supp. 132, 80 Ct.Cl. 350; Houston Club v. United State......
  • Gould v. United States, Civ. No. 6131
    • United States
    • United States District Courts. 10th Circuit. United States District Court of Colorado
    • 28 Septiembre 1960
    ...each case is sui generis. Downtown Club of Dallas v. United States, 5 Cir., 1957, 240 F.2d 159; Tidwell v. Anderson, D.C.S.D.N.Y.1933 4 F.Supp. 789, 791; Rockefeller Center Luncheon Club v. Johnson, D.C.S.D.N.Y. 1955, 131 F.Supp. 703. Nearly every club has some social aspects. Army and Navy......
  • California State Automobile Ass'n v. Smyth, No. 26017.
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. Northern District of California
    • 26 Febrero 1948
    ...a social club under the taxing statute the predominate purpose of the taxpayer must be social. Tidwell v. Anderson, 77 F. Supp. 134 D.C., 4 F.Supp. 789. If it has some social activities this alone does not make it a social club and it is not such if the social features are merely incidental......

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