Legal Opinion
Ethel Cohen, of the Estate of Harry L. Cohen, Deceased v. The United States
United States Court of Claims
Decided July 20, 1967No. 340-65PublishedCited by 10 opinions
1Opinion of the Court
SKELTON, Judge.
Plaintiff, Harry L. Cohen, brought this suit to recover the sum of $10.50, plus interest, from the United States, claiming that such sum represents an overpayment by him of Federal excise tax to the Internal Revenue Service for the period from September 1, 1964 to November 30, 1964, in connection with his membership in the Woodmont Country Club (hereinafter called “Club”), at Rockville, Maryland. After this suit was filed, plaintiff, Harry L. Cohen, died and the Executrix of his estate, Ethel Cohen, was substituted as plaintiff.
The Club was a social, athletic, and sporting club…
2Cases cited11 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Garden City Golf Club v. CorwinCourt of Appeals for the Second Circuit · 1932
- Epstein v. United StatesUnited States Court of Claims · 1966
- Boyden v. United StatesDistrict Court, D. Massachusetts · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1969
- John A. Henneberger v. The United StatesUnited States Court of Claims · 1968
- Potowomut Golf Club, Inc. v. NorbergSupreme Court of Rhode Island · 1975
- Petroleum Heat and Power Co., Inc. v. The United StatesUnited States Court of Claims · 1969
- Freeport Country Club v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1970
5 more not listed; retrieve them via the Exa API.