John N. Newland, James Tullis, A. A. Ashley and Butte Executives Club, an Unincorporated Association v. United States

In the year beginning on June 1, 1946, the Butte, Montana, Executives Club, an unincorporated association hereafter called the Butte club, had 238 members. In the year beginning on June 1, 1947, it had 246 members. In each of said years, each of the members paid $10 as annual dues. Thus the members paid, as annual dues, a total of $2,380 in the year beginning on June 1, 1946, and a total of $2,-460 in the year beginning on June 1, 1947.

On May 1, 1947, $476 was collected from the Butte club as an admissions tax on the $2,380. On April 21, 1948, $492 was collected from the Butte club as an admissions tax on the $2,460. The $476 and the $492 were so collected on the theory that the $2,380 and the $2,460 were amounts paid for admission, within the meaning of §§ 1650 and 1700(a) (1) of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 1650 , 1700(a) (1), hereafter called the Code.

On or about March 31, 1950, the Butte club filed claims for refund of the $476 and the $492 as having been illegally collected. The claims were disallowed by the Commissioner of Internal Revenue on June 9, 1950.

On August 4, 1950, the Butte club and three of its members, John N. Newland, James Tullís and…