Legal Opinion
Boyden v. United States
District Court, D. Massachusetts
Decided June 14, 1963No. Civ. A. No. 62-460PublishedCited by 7 opinions
1Opinion of the Court
FRANCIS J. W. FORD, District Judge.
This is an action for the recovery of excise taxes paid by plaintiff which raises the single issue of whether certain restaurant deposit payments made by plaintiff as a member of The Tavern Club are dues subject to the tax imposed by § 4241(a) (1) of the Internal Revenue Code of 1954.
Plaintiff, a resident of Wenham, Massachusetts, is an active resident member of The Tavern Club, an organization incorporated under the laws of Massachusetts, which is a social club or organization within the meaning of § 4241 of the Code and not within the exemptions of § 4243.
A…
2Cases cited5 opinions
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Foran v. McLaughlinCourt of Appeals for the Ninth Circuit · 1932
- Gould v. United StatesDistrict Court, D. Colorado · 1960
- Randon Porter, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Multnomah Athletic Club v. HuntleyDistrict Court, D. Oregon · 1930
3Cited by7 opinions
- Potowomut Golf Club, Inc. v. NorbergSupreme Court of Rhode Island · 1975
- Ethel Cohen, of the Estate of Harry L. Cohen, Deceased v. The United StatesUnited States Court of Claims · 1967
- Boots & Saddles, Inc. v. United StatesDistrict Court, E.D. Michigan · 1967
- Freeport Country Club v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1970
- The Benedicts v. United StatesDistrict Court, W.D. North Carolina · 1964
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