Case Name: THE UPTOWN CLUB OF MANHATTAN, INCORPORATED, PETITIONER, v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1949-10-10
Citations: 114 Ct. Cl. 740
Docket Number: No. 48209
Parties: THE UPTOWN CLUB OF MANHATTAN, INCORPORATED, PETITIONER, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 114
Pages: 740–740

Head Matter:
THE UPTOWN CLUB OF MANHATTAN, INCORPORATED, PETITIONER, v. THE UNITED STATES
[No. 48209]
[113 C. Cls. 422; 338 U. S. 823]

Opinion:
Excise tax on club dues; club where social features were not subordinate to business purposes.
Plaintiff's petition for writ of certiorari denied by the Supreme Court, October 10,1949.