UNITED STATES SUPREME COURT DECISIONS ON-LINE
MERION CRICKET CLUB V. UNITED STATES, 315 U. S. 42 (1942)
315 U. S. 42U.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.