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FORAN v. McLAUGHLIN

No. 6705.

59 F.2d 158 (1932)

FORAN v. McLAUGHLIN, Internal Revenue Collector.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied June 24, 1932.

Attorney(s) appearing for the Case

Morgan J. Doyle and John Parks Davis, both of San Francisco, Cal., for appellant.

Geo. J. Hatfield, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco,. Cal., for appellee.

Before WILBUR and SAWTELLE, Circuit Judges, and ST. SURE, District Judge.

SAWTELLE, Circuit Judge.

The appellant brought this action to recover a 10 per cent. tax exacted by the appellee upon certain payments that the appellant made to the Olympic Club, of San Francisco, during 1923. The appellee claimed that the payments to the club, amounting to $52, constituted dues, which were subject to a 10 per cent. tax of $5.20 under section 801 of the Revenue Act of 1921 (42 Stat. 291). The appellant contends that the payments in question were...

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