
    ENGINEERS’ CLUB OF PHILADELPHIA v. THE UNITED STATES
    [No. 44568]
    [95 C. Cls. 42; 316 U. S. 700]
   Excise tax; dues and initiation fees of members of social club; res judicata.

Decided February 2, 1942; petition dismissed.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court June 1, 1942.  