DUNCAN

v.

THOMPSON, TRUSTEE

Citator

Cited By

• White v. Winchester Country Club, 315 U.S. 32 (U.S. 1942)
  …l. 117 F. 2d 146,- Certiorari was granted in this [*35] case and in Merion Cricket Club v. United States, decided by the Court of Appeals for the Third Circuit, 119 F. 2d 578, because of an asserted conflict between the two decisions. 313 U. S. 555; 314 U. S. 589. The generality of “dues or membership fees,” the words by which the governing statute designates the payments upon which the tax is laid, necessitates consideration of their legislative background. Earlier Revenue Acts— those of 1917,1918, 1921, a…
• Merion Cricket Club v. United States, 315 U.S. 42 (U.S. 1942)
  …med on appeal to the Circuit Court of Appeals for the Third Circuit. 119 F. 2d 578. Certiorari was granted in this case and in White v. Winchester Country Club, ante, p. 32, because of an asserted conflict between the decisions below. 313 U. S. 555; 314 U. S. 589. In this case, as in White v. Winchester Country Club, supra, we hold that amounts paid were paid as “dues or membership fees,” since they were for rights to the repeated and general use of a common club facility for an appreciable period of time,…