Engineers' Club of Los Angeles v. United States

BOLDT, District Judge.

In this proceeding the Engineers’ Club of Los Angeles seeks recovery of federal excise taxes on dues and fees collected by the club from its members and paid for periods from the second quarter 1953 to the third quarter 1955. The questions presented are: (1) Is plaintiff a social club within 26 U.S.C. § 4241? (2) What effect is to be given to plaintiff’s exemption from federal income taxes on the application therefor submitted by plaintiff on Treasury Department Form 1025 ? (3) Are the requirements of 26 U.S.C. § 6415(a) and Treasury Regulation 43, Sec. 101.42(b),…