UNITED STATES v. BAILEY

No. 23658.

383 F.2d 9 (1967)

UNITED STATES of America, Appellant, v. Brad B. BAILEY, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 30, 1967.


Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Jackson, Miss., Lee A. Jackson, Gilbert E. Andrews, Donald Williamson, Attys., Dept. of Justice, Washington, D. C., E. R. Holmes, Jr., Asst. U. S. Atty., of counsel, for appellant.

C. Scott Edmundson, Jr., Thomas R. Ward, R. B. Deen, Jr., Meridian, Miss., for appellee.

Before HUTCHESON and GODBOLD, Circuit Judges, and NOEL, District Judge.


HUTCHESON, Circuit Judge.

This appeal by the United States attacks the judgment of the district court which granted refund for taxes assessed on amounts claimed to be initiation fees and further held that the collection of the tax is barred by the statute of limitations. We sustain the government on both points, and reverse.

The Downtown Club of Meridian is a Mississippi corporation organized on January 13, 1958. There are six classes of membership in the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases