WILMETTE PARK DIST. v. CAMPBELL

No. 43 C 318.

76 F.Supp. 924 (1947)

WILMETTE PARK DIST. v. CAMPBELL, Collector of Internal Revenue.

District Court, N. D. Illinois, E. D.

Findings of Fact and Conclusions of Law September 29, 1947.


Attorney(s) appearing for the Case

Henry J. Brandt and Poppenhusen, Johnston, Thompson & Raymond, all of Chicago, Ill., for plaintiff.

Otto Kerner, Jr., and J. Albert Woll, U. S. Attys., and John M. Kiely, Asst. U. S. Atty., all of Chicago, Ill., and Arthur L. Jacobs, Sp. Asst. to Atty. Gen., for defendant.


CAMPBELL, District Judge.

In this suit to recover certain sums paid under protest, the plaintiff relies on three propositions: (1) That its operation of a bathing beach on park land is a governmental, not a proprietary function, and hence that the federal admissions tax may not be levied against persons paying the charge assessed by the plaintiff for the use of the beach; (2) that the plaintiff's officials may not be required to assist in the collection of federal...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases