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COLONY BEACH CLUB, INCORPORATED v. UNITED STATES

No. 5, Docket 27378.

314 F.2d 495 (1963)

COLONY BEACH CLUB, INCORPORATED, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Second Circuit.

Decided March 12, 1963.

Attorney(s) appearing for the Case

Curtiss K. Thompson, of Thompson, Weir & Barclay, New Haven, Conn., for appellant.

Alan D. Pekelner, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Dept. of Justice, and Robert C. Zampano, U. S. Atty., for the District of Conn., on the brief), for appellee.

Before MEDINA, WATERMAN and SMITH, Circuit Judges.

SMITH, Circuit Judge.

The Colony Beach Club, Inc., a privately owned corporation owning and operating for profit a beach and adjacent area, sues for refunds of taxes paid on amounts collected as season rentals of cabins and cabanas during the years 1954 and 1955, Internal Revenue Code of 1939, § 1700 (a), Internal Revenue Code of 1954, § 4231(1).1 It asserts that the federal admissions tax is inapplicable, as members were not...

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