Legal Opinion
Cohan v. United States
District Court, E.D. Michigan
Decided August 18, 1961No. Civ. A. 19649, 20104PublishedCited by 12 opinions
1Opinion of the Court
FEIKENS, District Judge.
In these two cases plaintiff, a member of the Detroit Yacht Club, seeks to recover certain excise taxes on club charges from the government. By reason of stipulation filed by the parties hereto, the Court finds the following facts:
Findings of Fact
1. The Detroit Yacht Club was incorporated in 1895 under the laws of the State of Michigan as a nonprofit corporation. The purposes of the Club as shown in its Articles of Incorporation are:
“The purposes and object of this association is to engage in yachting, boating, and other kindred sports for pleasure and exercise, and to…
2Cases cited8 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- People's Outfitting Co. v. United StatesUnited States Court of Claims · 1932
- Knoll Golf Club v. United StatesDistrict Court, D. New Jersey · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Epstein v. United StatesUnited States Court of Claims · 1966
- S. M. Jones v. The United States. S. M. Jones & Company, Inc. v. The United StatesUnited States Court of Claims · 1967
- Ball v. United Parcel Service, Inc.Court of Appeals of Maryland · 1992
- United States v. Mitchell B. HoweCourt of Appeals for the Ninth Circuit · 1965
- Hoke v. United StatesDistrict Court, S.D. West Virginia · 1963
7 more not listed; retrieve them via the Exa API.