Legal Opinion
Edgewood County Club v. United States
District Court, S.D. West Virginia
Decided April 28, 1962No. 2488PublishedCited by 10 opinions
1Opinion of the Court
HARRY E. WATKINS, District Judge.
This is a tax refund suit for the recovery of Federal excise taxes in the sum of $3,335.00, paid to the government on initiation fees for the period from April 1, 1955, through June 30, 1958. Jurisdiction is conferred on this court by Section 7422, Internal Revenue Code of 1954, 26 U.S.C. § 7422 and 28 U.S.C. § 1346, and all jurisdictional prerequisites have been satisfied. The issue to be decided is whether the ownership of stock in the Edgewood Building Association is a condition precedent to membership in the Edgewood Country Club, thus making payments for…
2Cases cited8 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Albert L. Vitter, Jr. And Oliver J. Counce v. United StatesCourt of Appeals for the Fifth Circuit · 1960
- Masonic Country Club of Western Michigan v. HoldenCourt of Appeals for the Sixth Circuit · 1927
- Alliance Country Club v. United StatesUnited States Court of Claims · 1926
- In re Riverlake Country Club, Inc.District Court, N.D. Texas · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Riverlake Country Club, Inc.Court of Appeals for the Fifth Circuit · 1962
- James C. Hulette v. United StatesCourt of Appeals for the Sixth Circuit · 1963
- United States v. Brad B. BaileyCourt of Appeals for the Fifth Circuit · 1967
- Edgewood Country Club, a Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- James C. Dudley v. The United StatesUnited States Court of Claims · 1963
5 more not listed; retrieve them via the Exa API.