White v. Winchester Country Club, 315 U.S. 32 (1942)

White v. Winchester Country Club

No. 63

Argued December 12, 1941
Decided January 12, 1942
315 U.S. 32

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE FIRST CIRCUIT

Syllabus

1 In the case of a club to which amount paid as "dues or membership fees" are taxable under § 501 of the Revenue Act of 1926, as amended by § 413 of the Revenue Act of 1928, payment made to it for the right to repeated and general use of a common club facility for an appreciable period of time, and not fixed by each occasion of actual use, are subject to the tax. So held of charges for certain golf and family privileges. P. 41.

2. A lone District Court decision construing an Act of Congress is not to be regarded as a well settled interpretation, and subsequent reenactments of the provision so construed are not necessarily to be taken as a legislative approval of such construction. P. 40.

117 F.2d 146 reversed.

Certiorari, 313 U.S. 555, to review the affirmance, upon a consolidated appeal of judgments for the Club in three suits against three former Collectors of Internal Revenue to recover taxes alleged to have been wrongfully exacted. The Club sued as agent for the members who paid the taxes. The cases were tried to the District Court upon waivers of a jury. Opinion of District Court, 30 F.Supp. 192.