Gould v. United States

KERR, District Judge (assigned).

In these consolidated actions plaintiffs seek to recover from the United States the amounts paid as federal excise taxes allegedly erroneously and illegally assessed and collected from them under’ Sections 4241 and 4242 of the Internal Revenue Code of 1954, 26 U.S.C. §§ 4241, 4242, Sections 1710 and 1712 of the Internal Revenue Code of 1939, 26 “U.S.C. §§ 1710,1712.

The mixed questions of law and fact are, first, whether the organization known as the “Round-up Riders of the Rockies” is a “social, athletic, or sporting club or organization” as those terms are…