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KINDELAN v. UNITED STATES

Civ. No. 63-167.

233 F.Supp. 557 (1964)

James W. KINDELAN and Mary Kindelan, his wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Florida.

July 9, 1964.

Attorney(s) appearing for the Case

Anderson & Nadeau, Miami, Fla., for plaintiffs.

A. C. Murphy, Attorney, Justice Department, Washington, D. C., for United States.

DYER, Chief Judge.

The Taxpayers-Plaintiffs instituted this suit to recover the amount paid by them to the Defendant as excise taxes on sums of money claimed to be dues assessed by the Miami Shores Country Club for the calendar years 1959, 1960 and 1961.

The Country Club is a municipally-owned facility operated by the Recreation Department of the Miami Shores Village, a municipal corporation organized and existing under Chapter 26036, Laws of Florida, 1949...

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