Hoke v. United States

FIELD, Chief Judge.

The taxpayer, J. Campbell Palmer, III, together with the other plaintiffs, instituted this action to recover certain excise taxes assessed and paid upon dues and fees incident to their membership in Sleepy Hollow Golf Club. The Government filed a motion to dismiss the original complaint herein which motion was granted by order entered January 10, 1962. That order extended to the plaintiffs the right to amend, and an amended complaint was filed on January 23, 1962, to which the Government has filed its answer. Contending that there is no genuine issue .of any material fact…