Weld v. Nichols
| Citation | 9 F.2d 977 |
| Decision Date | 30 December 1925 |
| Docket Number | No. 2589.,2589. |
| Parties | WELD v. NICHOLS, Collector. |
| Court | U.S. District Court — District of Massachusetts |
Felix Rackemann, Harrison M. Davis, and Dunbar & Rackemann, all of Boston, Mass., for plaintiff.
The United States Attorney and Marcus Morton, Jr., Asst. U. S. Atty., both of Boston, Mass., for defendant.
There is no controversy about the facts; they are covered by the stipulation, it being further agreed in open court that the plaintiff was a resident active annual member of the Brookline Country Club at the time when he paid the tax in question. The government admits that proper proceedings to obtain a refund were brought, and the refund was denied. The plaintiff paid his regular annual assessment, $125. He elected to avail himself of the privilege of playing golf, and paid the stated additional fee of $7.50 for that privilege for six months. It was on this sum that the tax of 75 cents was assessed.
The section in question (section 501, Revenue Act of 1924 Comp. St. Supp. 1925, § 6309½e) imposes a tax on "dues or membership fees" exceeding $10, and the question is whether this payment was of that character. The expression "dues or membership fees" appears four times in this section, twice in the clause under consideration, clause (a) and twice in clause (b). In clause (b) it is used in defining the basis on which initiation fees are or are not taxed. In the last sentence of the section the word "dues" is used, apparently with the same meaning as the expression under consideration, as the basis on which life members are to be taxed. It seems clear that in clause (b) the words in question must refer to definite obligations incidental to membership in the club. Presumably the same expression is used in the same sense throughout the section. If so, the words "dues or membership fees," in clause (a), were meant to cover only fixed and definite charges applicable to all members of each particular class of membership. This seems to me to be the underlying intention of the section.
It is said for the government that the language in question is practically a repetition of that of the act of 1918 (40 Stat. 1057) and is very similar to that of the preceding Revenue Acts; that under these acts the Treasury Department has for several years taxed charges like that here involved; and that Congress is presumed to have, in effect, approved the practice of the department by re-enacting the statute in the same language. The...
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White v. Winchester Country Club
...that they 'were meant to cover only fixed and definite charges applicable to all members of each particular class of membership.' Weld v. Nichols, 9 F.2d 977. No appeal from this decision was perfected, a bill of exceptions being withdrawn by the Government on March 23, 1926. The Revenue Ac......
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Merion Cricket Club v. United States, 7441.
...members of a particular class of membership, not merely by those of the class who elect to make use of a special club facility. Weld v. Nichols, D.C., 9 F.2d 977; Baltimore Country Club v. United States, D.C., 7 F.Supp. 607; Williamson v. United States, D.C., 12 F.Supp. 26; Philadelphia Cri......
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Trullinger v. Rosenblum, Civ. No. 2842.
...the same question in the case of White v. Winchester Country Club, 315 U.S. 32, 62 S.Ct. 425, 429, 86 L.Ed. 619, and there said: "Nor was the Weld case Weld v. Nichols, D.C., 9 F.2d 977 itself in any sense adopted by the enactment of the 1928 Act 26 U.S.C.A. Int.Rev.Acts, p. 441. It stood a......
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Cohan v. United States
...privileges or facilities * * * or other athletic or sporting privileges or facilities, for any period of more than 6 days." Weld v. Nichols, D.C., 9 F.2d 977, is clearly inapplicable. Plaintiff, however, finds comfort in White v. Winchester Club, 315 U.S. 32, 62 S.Ct. 425, 430, 86 L.Ed. 619......