Porter v. United States

INGRAHAM, District Judge.

Plaintiff taxpayer, Randon Porter, Jr., seeks refund of federal excise taxes paid defendant Government from February 14, 1958, to June 30, 1958. These taxes were levied on fees paid the Houston Yacht Club (hereafter “club”) for rent of a boat slip. Sections 4241 and 4242 of Internal Revenue Code of 1954 (26 U.S.C.A. §§ 4241, 4242) under which taxes were imposed provide:

Ҥ 4241. Imposition of tax

“(a) Rate. — There is hereby imposed—

“(1) Dues or membership fees.— A tax equivalent to 20 percent of any amount paid as dues or membership fees to any social, athletic, or…