Case Name: DETROIT CLUB v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1938-03-07
Citations: 86 Ct. Cl. 549
Docket Number: No. 42947
Parties: DETROIT CLUB v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 86
Pages: 549–556

Head Matter:
DETROIT CLUB v. THE UNITED STATES
[No. 42947.
Decided March 7, 1938]
Mr. Arthur L. Evely for the plaintiff. Messrs. Raymond E. Berry and Ralph W. Barbier were on the briefs.
Mr. Fred K. Dyar, with whom was Mr. Assistant Attorney General James W. Morris, for the defendant. Mr. Robert N. Anderson was on the brief.

Opinion:
Per Curiam:
The facts of the case are clearly set forth in the findings. Plaintiff is a club organization which has been required by the Commissioner to pay taxes upon dues which it received on the ground that it is a social club within the meaning of the law. This is denied by the plaintiff and, a claim for refund having been duly filed, it seeks to recover1 the duesi so paid.
It may be that the predominant purpose of the club is the serving of luncheons to its members, but the commissioner of this court has found that the social features as set out in the findings were quite attractive and not merely incidental, but constituted an essential factor in its existence. In this finding we concur, and under repeated decisions of this court the plaintiff's petition must be dismissed. It is so ordered.