EDGEWOOD COUNTRY CLUB, A CORPORATION, APPELLANT,
v.
UNITED STATES OF AMERICA, APPELLEE
EDGEWOOD COUNTRY CLUB, A CORPORATION, APPELLANT,
UNITED STATES OF AMERICA, APPELLEE
310 F.2d 379
United States Court of Appeals for the Fourth Circuit (1962)
Positive Treatment
Cited by 6 cases
Opinion of the Court
PER CURIAM.
This is an appeal from a judgment of the District Court determining that the cost of certain shares of stock constituted an initiation fee and was, therefore, subject to the federal excise tax on initiation fees under Section 4241(a) (2) of The Internal Revenue Code of 1954 (26 U.S.C. 1958 ed., Sec. 4241(a) (2)).
The judgment of the court below is affirmed for the reasons set forth in the able opinion of Judge Watkins. Edge-wood Country Club v. United States, 204 F.Supp. 508 (S.D.West Va., 1962).
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Hulette v. United States, 315 F.2d 826 (6th Cir. 1963)
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United States v. Bailey, 383 F.2d 9 (5th Cir. 1967)
-
Dudley v. The United States, 314 F.2d 805 (Ct. Cl. 1963)