United States v. Engineers' Club of San Francisco, Etc.

FRED M. TAYLOR, District Judge.

This is an appeal from a judgment in favor of appellee, a nonprofit corporation organized and existing under the laws of the State of California, for the amount of excise taxes paid periodically by appellee, from January 1,1952 through Decem31, 1959, on dues and initiation fees collected by it from its members. The District Court had jurisdiction under 28 U.S.C. § 1346, and this court has jurisdiction by virtue of 28 U.S.C. § 1291.

Appellant relies on seven specifications of error which attack the trial court’s findings made from facts not in dispute and the…