CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


WHITE V. WINCHESTER COUNTRY CLUB, 315 U. S. 32 (1942)

Subscribe to Cases that cite 315 U. S. 32 RSS feed for this section

U.S. Supreme Court

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

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. 315 U. S. 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. 315 U. S. 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. chanroblesvirtualawlibrary

Page 315 U. S. 33





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED