SNOOK v. UNITED STATES

No. 71-1838. Summary Calendar.

451 F.2d 329 (1971)

John McClure SNOOK, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied December 1, 1971.


Attorney(s) appearing for the Case

C. S. White-Spunner, Jr., Mobile, Ala., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Ann E. Belanger, Attys., Dept. of Just., Tax Div., Washington, D. C., Grant W. Wiprud, Atty., Tax Division, Department of Justice, Washington, D. C., of counsel, for defendant-appellant.

Donald F. Pierce, Edward A. Hyndman, Jr., Mobile, Ala., for plaintiff-appellee; Hand, Arendall, Bedsole, Greaves & Johnston, Mobile, Ala., of counsel.

Before JOHN R. BROWN, Chief Judge, and INGRAHAM and RONEY, Circuit Judges.


JOHN R. BROWN, Chief Judge:

Despite the unfortunate understaffing of many local law enforcement agencies and the undeniable value of assistance rendered them by conscientious citizens, we hold that the voluntary participation of a private individual in an honorary deputy sheriffs club does not automatically exempt that person from Federal excise taxes in the arming of a private quasi-militia with automatic rifles and sub-machine guns which are never used in performance...

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