Twin Falls Natatorium v. United States

CAVANAH, District Judge.

The plaintiff, Twin Falls Natatorium Company, was incorporated under the laws of the stat© of Idaho, and during the years 1921 and 1922 operated for profit a swimming pool and bathhouse near the city of Twin Falls, Idaho, and charged its patrons for the use of its' facilities certain amounts, which the government claims are subject to “admission taxes,” within the meaning of the Revenue Acts of 1918 and 1921 (40 Stat. 1057; 42 Stat. 227). The company was assessed by the Commissioner of Internal Revenue the sum of $512.-15 as “admission taxes” for the years 1921 and…