DOWN TOWN ASS'N OF CITY OF NEW YORK v. UNITED STATES

No. 191, Docket 25903.

278 F.2d 313 (1960)

DOWN TOWN ASSOCIATION OF CITY OF NEW YORK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided May 2, 1960.


Attorney(s) appearing for the Case

Timothy N. Pfeiffer, New York City (Milbank, Tweed, Hope & Hadley and Rebecca M. Cutler, New York City, of counsel, on the brief), for plaintiff-appellant.

Joseph M. Field, Asst. U. S. Atty., New York City (S. Hazard Gillespie, Jr., U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CLARK, WATERMAN and LEWIS, Circuit Judges.


LEWIS, Circuit Judge.

Appellant brought suit on behalf of its members to recover taxes collected by appellant from its members and remitted to the Collector of Internal Revenue for the period between August 1942 and March 1947, in compliance with the directive of Section 1710(a) (1) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 1710(a) (1)1 The trial court ruled that the social aspects of the service maintained by the appellant...

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