Court of Claims, 1933

Wichita Commercial & Social Club Ass'n v. United States

Court of Claims · Decided February 6, 1933

77 Ct. Cl. 80; 2 F. Supp. 476; 12 A.F.T.R. (P-H) 539; 1933 U.S. Ct. Cl. LEXIS 351; 1933 U.S. Tax Cas. (CCH) 9122

Counsel

Mr. W. A. Bolinger and Mr. Harvey D. Jacob for the plaintiff., Mr. Fred K. Dyar, with whom was Mr. Assistant Attorney General Charles B. Rugg, for the defendant. Mr. Charles F. Kincheloe was on the brief.

Opinion of the Court

*86MEMORANDUM

BY THE COURT

The facts in this case leave no room for doubt that the .social features and activities of the plaintiff club constitute *87■ an important and material part of its activities, and are not merely incidental to some other predominant purpose. Fisler v. United States (the Manufacturers Club of Philadelphia), 66 C.Cls. 220; The Army ds Navy Club v. United States, 72 C.Cls. 684.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.