La Jolla Casa De Manana v. Riddell

BYRNE, District Judge.

This is an action by a taxpayer to recover excise taxes paid to defendant as Collector of Internal Revenue for the Sixth Collection District of California pursuant to the Internal Revenue Code, 26 U.S.C.A. § 1700(e) and 26 U.S.C.A. § 1650.

The material facts out of which this litigation arose were stipulated to by the parties. The plaintiff was engaged in the ownership, conduct and .operation of a hotel business situated in La Jolla, California. In connection with this business, plaintiff, during certain periods including those times covered by the assessment of taxes…