No. 14765.

315 F.2d 796 (1963)

Angus McDONALD, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

April 6, 1963.

Attorney(s) appearing for the Case

Nathan Elliott, Jr., Lexington, Ky., for appellant.

Crombie D. Garrett, Dept. of Justice, Washington, D. C., for appellee.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., Bernard T. Moynahan, Jr., U. S. Atty., Lexington, Ky., on the brief.

Before WEICK and O'SULLIVAN, Circuit Judges, and LEVIN, District Judge.

O'SULLIVAN, Circuit Judge.

Angus McDonald, plaintiff-appellant, appeals from a District Court judgment dismissing his action to recover a federal excise tax paid by him. The tax was a 20% levy on a $1,000.00 bond purchased by him in 1947 from the Idle Hour Country Club of Lexington, Kentucky. The government claimed that the amount paid for the bond was "an initiation fee" subject to the tax assessed by virtue of § 1710...

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