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UNITED STATES v. HOWE

No. 19732.

349 F.2d 483 (1965)

UNITED STATES of America, Appellant, v. Mitchell B. HOWE, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied October 25, 1965.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., Manuel L. Real, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Sec., Charles H. Magnuson, Asst. U. S. Atty., Los Angeles, Cal., for appellant.

M. A. Sturges, Newport Beach, Cal., for appellee.

Before BARNES and HAMLEY, Circuit Judges, and JAMESON, District Judge.

JAMESON, District Judge.

This is an appeal from a judgment in favor of the appellee taxpayer for the amount of excise taxes paid to the Newport Bay Company, doing business as the "Balboa Bay Club", for the use of slip and mooring facilities during the years 1956 and 1957. Two related questions are presented: (1) whether the Balboa Bay Club is a "social, athletic, or sporting club or organization" within the meaning of section 4241(a) of the Internal Revenue Code of...

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