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DUDLEY v. UNITED STATES

No. 182-61.

314 F.2d 805 (1963)

James C. DUDLEY v. The UNITED STATES.

United States Court of Claims.

March 6, 1963.

Attorney(s) appearing for the Case

Grant W. Wiprud, Washington, D. C., for plaintiff. Robert T. Molloy, Washington, D. C., on the briefs.

Cynthia Holcomb, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith, and Lyle M. Turner, Washington, D. C., on the brief.

LARAMORE, Judge.

This is a suit for refund of excise taxes paid pursuant to section 4241(a) (2) of the Internal Revenue Code of 1954.1 The question presented is whether payment for certain debentures constituted payment of an initiation fee as defined in section 4242(b) of the Internal Revenue Code of 1954.2

The Winter Club, Inc. (hereinafter referred to as the Club) is a membership corporation which...

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