Merion Cricket Club v. United States
315 U.S. 42 (1942)

Annotate this Case

U.S. Supreme Court

Merion Cricket Club v. United States, 315 U.S. 42 (1942)

Merion Cricket Club v. United States

No. 83

Argued December 12, 1941

Decided January 12, 1942

315 U.S. 42

Syllabus

Payment to a club by member for golf privileges held taxable as "dues or membership fees" under § 501 of the Revenue Act of 1926, as amended by § 413 of the Revenue Act of 1928. White v. Winchester Country Club, ante, p. 315 U. S. 32. P. 315 U. S. 43.

119 F.2d 578 affirmed.

Certiorari, 314 U.S. 589, to review the affirmance of a judgment for the United States in a suit for a refund of taxes.

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