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White v. Winchester Country Club, 315 U.S. 32 (1942)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIRST CIRCUIT
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. 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. 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.
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Chicago:
U.S. Supreme Court, "Syllabus," White v. Winchester Country Club, 315 U.S. 32 (1942) in 315 U.S. 32 315 U.S. 33. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=9RV55DXVVXF3XY3.
MLA:
U.S. Supreme Court. "Syllabus." White v. Winchester Country Club, 315 U.S. 32 (1942), in 315 U.S. 32, page 315 U.S. 33. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=9RV55DXVVXF3XY3.
Harvard:
U.S. Supreme Court, 'Syllabus' in White v. Winchester Country Club, 315 U.S. 32 (1942). cited in 1942, 315 U.S. 32, pp.315 U.S. 33. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=9RV55DXVVXF3XY3.
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