ROUND TABLE CLUB v. FONTENOT

No. 10989.

143 F.2d 196 (1944)

ROUND TABLE CLUB v. FONTENOT et al.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied July 6, 1944.


Attorney(s) appearing for the Case

John D. Miller, of New Orleans, La., for appellant.

John F. Costelloe and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Henry C. Vosbein, Asst. U. S. Atty., of New Orleans, La., for appellees.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.


HOLMES, Circuit Judge.

The Social Security Act and other related statutes levied an excise tax upon corporations with respect to wages paid to employees, but the levy did not include corporations organized and operated exclusively for scientific, literary, or educational purposes, no part of the net earnings of which inured to the benefit of any private shareholder or individual.1 The Round Table...

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