Club Gaona, Inc. v. United States

YANKWICH, Chief Judge.

This action was instituted to recover a total of $29,897.64 in internal revenue taxes1 paid for the calendar years 1941 to 1949, inclusive. The taxes for 1941-1947, inclusive, and for the period from January 1 to February 26, 1948, were assessed against, and paid by, the plaintiff’s predecessor of the same name, to be referred to as “the Club”, which was an unincorporated association. Both are named, as the Preamble to the Constitution and By-Laws of the plaintiff states, “in honor of the famed Mexican bullfighter ‘Rodolfo Gaona.’ ” The taxes for the remainder of the…