Exmoor Country Club v. United States

KERNER, Circuit Judge.

The United States imposed a tax upon the appellee, Exmoor Country Club. Ap-pellee paid the tax and filed a refund claim, which the Commissioner of Internal Revenue rejected, and appellee brought this action to recover, the tax. The District Court, trying the case without a jury, found the issues for appellee and entered judgment against the appellant for $2874.09. The correctness of the judgment as to $1426.34 is not disputed. To reverse the judgment as to the balance of the judgment, the United States has appealed. The taxing statute, Revenue Act of 1926, c. 27, 44…