Lawtonian Club, Inc. v. United States

MEMORANDUM OPINION

DAUGHERTY, District Judge.

Plaintiff, with consent of its members, sues for refund of excise taxes paid the Defendant for the years 1961, 1962 and 1963 under 26 U.S.C. § 4241.1 The controversy essentially involves whether the Plaintiff is a business club as it claims or is a social club as Defendant claims.

From a Stipulation and evidence adduced at a non-jury trial, the Court finds that the permanent members of the Plaintiff Club for the most part are business men in Lawton, Oklahoma, representing a wide variety of businesses. Their wives and members of their families are…