GRADWOHL

v.

WILLCUTS, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• White v. Winchester Country Club, 315 U.S. 32 (U.S. 1942)
  …e” and “particular class of membership” as used in the statement of the Weld doctrine, resulting in holdings of taxability in three instances,8 and of nontaxability in three besides the present.9 Foran v. McLaughlin, 59 F. 2d 158, certiorari denied, 287 U. S. 637, the first court decision rendered after the decision of the Weld case itself, held that the payments in question did constitute dues or membership fees. Since the decision of this case, the Commissioner has allowed no claims for refunds on the basi…

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• Saverio D. Iovino and Leonard P. Luisi v. Waterson, 274 F.2d 41 (2d Cir. 1959)
  …state or territory. H.R.Rep. No. 429, 67th Cong., 1st Sess., 1-2; 61 Cong.Rec. 7056. The Federal courts applied the 1921 amendment in accordance with its language and declared purpose. Luster v. Martin, 7 Cir., 58 F. 2d 537, certiorari denied 1932, 287 U.S. 637, 53 S.Ct. 86, 77 L.Ed. 552; Plimpton v. Mattakeunk Cabin Colony, D.C.D.Conn.1934, 6 F. Supp. 72, and cases cited. No consideration appears to have been given at the time to whether the difficulties that had led the Court of Appeals to hold the act o…
• United States v. Anderson, 108 F.2d 475 (7th Cir. 1939)
  …in place of dues; that is, all obligatory payments,” Garden City Golf Club v. Corwin, 2 Cir., 62 F. 2d 246, 248, and that the name by which the payment is called is not controlling, Foran v. McLaughlin, 9 Cir., 59 F. 2d 158, 160, certiorari denied, 287 U.S. 637, 53 S.Ct. 87, 77 L.Ed. 552. We conclude, therefore, that in this case the monthly charges paid by the taxpayer in lieu of dues constituted club dues, and hence the taxing statute was applicable. Reversed. According to the by-laws, the membership w…