CLUB RAMON, INC. v. UNITED STATES

No. 8412.

296 F.2d 837 (1961)

CLUB RAMON, INC., Appellee, v. UNITED STATES OF America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided November 15, 1961.


Attorney(s) appearing for the Case

John F. Palmer, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., and Duncan W. Daugherty, U. S. Atty., Huntington, W. Va., on the brief), for appellant.

LeRoy Katz, Bluefield, W. Va. (Katz, Katz & Kantor, Bluefield, W. Va., on the brief), for appellee.

Before SOPER, BOREMAN and BELL, Circuit Judges.


SOPER, Circuit Judge.

The United States appeals from a judgment of the District Court, based on the verdict of a jury, that the Club Ramon, Inc. is entitled to a refund in the amount of $386.65 for taxes paid by it under Section 1700(e) of the Internal Revenue Code of 1939, as amended by Section 622 of the Revenue Act of 1942, Chapter 619, 56 Stat. 798, 26 U.S.C. § 1700(e).1

The statute imposes a tax of 20% on amounts paid...

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