Merion Cricket Club v. United States, 315 U.S. 42 (1942)

Name: Merion Cricket Club v. United States, 315 U.S. 42 (1942) - Syllabus
Author: U.S. Supreme Court

Merion Cricket Club v. United States

No. 83

Argued December 12, 1941
Decided January 12, 1942
315 U.S. 42

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE THIRD CIRCUIT

Syllabus

Payment to a club by member for golf privileges held taxable as "dues or membership fees" under § 501 of the Revenue Act of 1926, as amended by § 413 of the Revenue Act of 1928. White v. Winchester Country Club, ante, p. 32. P. 43.

119 F.2d 578 affirmed.

Certiorari, 314 U.S. 589, to review the affirmance of a judgment for the United States in a suit for a refund of taxes.

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Chicago: U.S. Supreme Court, "Syllabus," Merion Cricket Club v. United States, 315 U.S. 42 (1942) in 315 U.S. 42 Original Sources, accessed May 6, 2025, http://www.originalsources.com/Document.aspx?DocID=WWF8JT71M1TB69M.

MLA: U.S. Supreme Court. "Syllabus." Merion Cricket Club v. United States, 315 U.S. 42 (1942), in 315 U.S. 42, Original Sources. 6 May. 2025. http://www.originalsources.com/Document.aspx?DocID=WWF8JT71M1TB69M.

Harvard: U.S. Supreme Court, 'Syllabus' in Merion Cricket Club v. United States, 315 U.S. 42 (1942). cited in 1942, 315 U.S. 42. Original Sources, retrieved 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=WWF8JT71M1TB69M.

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