Alpine Country Club v. United States

BREITENSTEIN, Circuit Judge.

This suit for refund of excise taxes was tried on agreed facts and the district court gave summary judgment for the United States. The taxpayer has appealed.

Section 4241 of the Internal Revenue Code of 1954 imposed a 20% tax on any amount paid as dues or membership fees to a social, athletic, or sporting club. Section 4291 provides that a person receiving payment for facilities or services on which a tax is imposed on the payor thereof shall collect the amount of tax due from the person making that payment. Section 4241 was repealed by § 301 of the Excise Tax…