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MILLER v. UNITED STATES

Nos. 17921-17929.

399 F.2d 881 (1968)

Murphy G. MILLER, Jr., Plaintiff-Appellant and Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee and Cross-Appellant. W. S. SOSNA, Plaintiff-Appellant and Cross-Appellee, v. UNITED STATES of America, Defendant Appellee and Cross-Appellant. David M. GARRISON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Jack COMER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. T. L. GANN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. David G. BROWN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Ruby KENNER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

September 6, 1968.

Attorney(s) appearing for the Case

William E. Badgett, Knoxville, Tenn., for appellants.

Marco S. Sonnenschein, Atty., Tax Division, Dept. of Justice, Washington, D. C., for the United States; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., John H. Reddy, U. S. Atty., Knoxville, Tenn., on brief.

Before McCREE and COMBS, Circuit Judges, and McALLISTER, Senior Circuit Judge.

McCREE, Circuit Judge.

Taxpayers brought suit in the District Court seeking refunds of excise taxes which they allege were unlawfully assessed upon certain club membership fees. The Government counterclaimed for additional excise taxes, contending such taxes were due under sections 4241 and 4242 of the Internal Revenue Code of 19541 because of the alleged payment by taxpayers of club initiation fees. It was conceded that the original assessment...

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