Lincoln Dinner Club v. United States

DELEHANT, District Judge.

Within the jurisdictional grant of Title 28 U.S.C. § 1346(a) (1), plaintiff instituted this action to recover, as unlawfully exacted and collected from it, the sum of $1,016.96, with interest on the several portions thereof from the respective dates of their payment, by it paid between April 29, 1952 and January 15, 1954 as taxes, ostensibly under Section 1700(a) of the Internal Revenue Code of 1939, 26 U.S.C. § 1700(a), upon the amounts collected by it from its members as membership dues, but which, the defendant has contended and does contend, are “amounts paid for…