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HUGUENOT YACHT CLUB v. UNITED STATES

32 F.Supp. 387 (1940)

HUGUENOT YACHT CLUB v. UNITED STATES.

District Court, S. D. New York.

February 21, 1940.

Attorney(s) appearing for the Case

Chadbourne, Hunt, Jaeckel & Brown, of New York City (Alfred H. Phillips, of New York City, of counsel), for plaintiff.

John T. Cahill, U. S. Atty., Southern District of New York, of New York City (Noel Hemmendinger, Asst. U. S. Atty., of New York City, of counsel), for defendant.

HULBERT, District Judge.

Plaintiff seeks a refund of taxes paid to the government.

Both sides have moved for summary judgment on the pleadings and the depositions of two of plaintiff's officers, Storck and Lasher.

There is no substantial issue of fact.

The sole issue is whether certain fees collected by plaintiff were admission charges.

Sec. 500(a) (1) of the Revenue Act of 1926 as amended by Section 711(a) of the Revenue Act of 1932...

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