Galt v. United States

DAVIDSON, Chief Judge.

This is a suit by the plaintiff Sidney Galt and wife to recover taxes paid by him and his wife in excess of that which he insists was lawfully due.

The plaintiff is a member of an association organized in 1954 called the Southwest Clinic Association composed of a number of doctors. They wrote out articles of association covering in substance all of those things that would have been covered in an active incorporation or charter issued to them under the laws of the State of Texas had the laws of the state permitted doctors to form corporations. However, the laws of Texas…