Albert L. Vitter, Jr. And Oliver J. Counce v. United States
Court of Appeals for the Fifth Circuit
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
The problem dealt with here is liability for the excise tax 1 on payment of initiation fees as a condition precedent to becoming a member of the New Orleans Country Club. There are no disputed issues of fact, and summary judgment, all agree, was a proper method of disposition of the Taxpayers’ 2 refund suit. The controversy is confined to whether the District Court’s decision against the Taxpayers and in favor of the Government was correct.
Not the first dues-paying-taxpaymg country-club member dissatisfied with such a handicap, Taxpayer appeals on three main…
Also in this document: Dissent.
2Cases cited18 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
- White v. United StatesSupreme Court of the United States · 1938
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3Cited by16 opinions
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Samuel N. Bicknell v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Angus McDonald v. United StatesCourt of Appeals for the Sixth Circuit · 1963
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Edgewood County Club v. United StatesDistrict Court, S.D. West Virginia · 1962
11 more not listed; retrieve them via the Exa API.