INSURANCE CLUB OF DALLAS v. UNITED STATES

No. 16265.

241 F.2d 830 (1957)

INSURANCE CLUB OF DALLAS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 1, 1957.


Attorney(s) appearing for the Case

Oliver W. Hammonds, George E. Ray, Ray & Hammonds, Dallas, Tex., for appellant.

Louise Foster, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., John C. Ford, Asst. U. S. Atty., Dallas, Tex., Heard L. Floore, U. S. Atty., Fort Worth, Tex., for appellee.

Before RIVES, TUTTLE and JONES, Circuit Judges.


PER CURIAM.

This appeal presents the sole question whether the trial court's finding that appellant was a social club and thus subject to the imposition of an excise tax on its dues and initiation fees was error. The district court found as a fact that the club had a card room, a liquor room, a cocktail room; that ladies were allowed to come to the club and that from liquor sales alone a substantial profit was made by the club. Thereupon he found that the organization...

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