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UNITED STATES v. McINTYRE

No. 7535.

253 F.2d 728 (1958)

UNITED STATES of America, Appellant, v. Robert J. McINTYRE and Clare McIntyre, Appellees.

United States Court of Appeals Fourth Circuit.

Decided March 27, 1958.

Attorney(s) appearing for the Case

David O. Walter, Attorney, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Leon H. A. Pierson, U. S. Atty., and John R. Hargrove, Asst. U. S. Atty., Baltimore, Md., on brief) for appellant.

Ralph R. Sachs, Washington, D. C., for appellees.

Before SOBELOFF and HAYNSWORTH, Circuit Judges, and STANLEY, District Judge.

HAYNSWORTH, Circuit Judge.

This is an appeal from a judgment ordering the refund of excise taxes paid with respect to a "life membership" fee collected by the Twinbrook Swimming Pool Corporation. The District Court held that, while the "life membership" fee was an "initiation fee" within the meaning of § 4241 (26 U.S.C.A. § 4241), the Twinbrook Swimming Pool Corporation was not a "social, athletic, or sporting club or organization," and, hence that no excise...

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