COHEN v. UNITED STATES

No. 340-65.

381 F.2d 383 (1967)

Ethel COHEN, Executrix of the Estate of Harry L. Cohen, Deceased, v. The UNITED STATES.

United States Court of Claims.

July 20, 1967.


Attorney(s) appearing for the Case

J. P. Janetatos, Washington, D. C., for plaintiff. Walter A. Slowinski and Baker & McKenzie, Washington, D. C., of counsel.

Edward B. Greensfelder, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.


ON DEFENDANT'S MOTION AND PLAINTIFF'S CROSS MOTION FOR SUMMARY JUDGMENT

SKELTON, Judge.

Plaintiff, Harry L. Cohen, brought this suit to recover the sum of $10.50, plus interest, from the United States, claiming that such sum represents an overpayment by him of Federal excise tax to the Internal Revenue Service for the period from September 1, 1964 to November 30, 1964, in connection with his membership in the Woodmont Country Club (hereinafter called "Club...

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