Boots & Saddles, Inc. v. United States

FINDINGS OF FACTS AND CONCLUSIONS OF LAW

MACHROWICZ, District Judge.

This is a suit brought by Boots and Saddles, Inc., a Michigan non-profit corporation, on behalf of its members *275for the recovery of federal excise taxes assessed on monthly board payments for its members’ horses lodged in stables maintained by plaintiff, for the period from January 1, 1958 through December 31, 1960.

The issues raised by the pleadings and proofs are:

1. Whether “monthly board” charges paid in advance by members to a club, which entitle them to use the club’s privileges and facilities for a period in excess of six…