Legal Opinion
Hillcrest Golf & Country Club v. Patterson
District Court, S.D. Alabama
Decided May 9, 1963No. Civ. A. No. 10156PublishedCited by 3 opinions
1Opinion of the Court
LYNNE, Chief Judge.
Brought by plaintiff to recover a refund of excise taxes plus interest paid by plaintiff for the last two quarters of 1957 and the four quarters of 1958 in the aggregate sum of $10,195.72, this action was by agreement of the parties submitted for final judgment by the court, without the intervention of a jury, upon the pleadings, the order on pretrial hearing, and the proof, including the stipulation of facts filed herein by the parties on March 4, 1963.
Hillcrest Golf and Country Club (hereinafter, “the Club”) is a social club located in Birmingham, Alabama, with a…
2Cases cited4 opinions
- American Service Co. v. HendersonCourt of Appeals for the Fourth Circuit · 1941
- Shelby v. TardySupreme Court of Alabama · 1887
- Cherry, Smith & Co. v. HerringSupreme Court of Alabama · 1887
- Baltimore Trust Co. v. Interocean Oil Co.District Court, D. Maryland · 1939
3Cited by3 opinions
- First Ala. Bank of Montgomery, NA v. MartinSupreme Court of Alabama · 1983
- Hillcrest Golf & Country Club v. PattersonCourt of Appeals for the Fifth Circuit · 1964
- Hillcrest Golf and Country Club v. George Patterson, District Director of Internal Revenue for the State of AlabamaCourt of Appeals for the Fifth Circuit · 1964