Legal Opinion
Knoll Golf Club v. United States
District Court, D. New Jersey
Decided December 22, 1959No. Civ. A. 48-59PublishedCited by 12 opinions
1Opinion of the Court
HARTSHORNE, District Judge.
Plaintiff, Knoll Golf Club, sues for a refund of Federal excise taxes paid, over objection, by it to the defendant Government for the period from July 1, 1954 to December 31, 1956. These taxes were imposed on the fees paid for individual storage lockers used by Club members. The statute under which these taxes were imposed provides:
“there shall be levied, assessed, collected, and paid
“(1) Dues or membership fees. A tax equivalent to 20 per centum of any amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or…
2Cases cited2 opinions
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Weld v. NicholsDistrict Court, D. Massachusetts · 1925
3Cited by12 opinions
- Cohan v. United StatesDistrict Court, E.D. Michigan · 1961
- Epstein v. United StatesUnited States Court of Claims · 1966
- Gould v. United StatesDistrict Court, D. Colorado · 1960
- United States v. Mitchell B. HoweCourt of Appeals for the Ninth Circuit · 1965
- Boots & Saddles, Inc. v. United StatesDistrict Court, E.D. Michigan · 1967
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