Wichita Club v. United States

GEWIN, Circuit Judge :

The United States appeals from the judgment of the district court granting the Wichita Club a refund of excise taxes collected under Section 4241 of the Internal Revenue Code of 1954 1 during the taxable quarters ending September 30, 1963, through December 31, 1965. The district court held that the funds collected by voluntary assessment for the Club Liquor Pool and paid into the Liquor Pool Account were not subject to excise tax as membership dues or fees. We find that the court erroneously applied the relevant law to the facts which he found and reverse.

The Wichita…