Jackson v. United States

BRUCHHAUSEN, District Judge.

The plaintiff instituted this action, pursuant to Section 4241(a) of the Internal Revenue Code of 1954, to recover the sum of $383.83 and interest, assessed on May 28, 1965 and paid by him on June 3, 1965. The assessment was for excise tax on his club initiation fees for the last quarter of the calendar year of 1960. No return therefor was filed.

A return for membership dues was filed by the club and the required excise taxes therefor were paid. The said return made no reference to initiation fees.

The facts are undisputed. They were stipulated. The stipulation is…