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NEWLAND v. PENWELL

Civ. A. No. 350.

85 F.Supp. 294 (1949)

NEWLAND et al. v. PENWELL, Collector of Internal Revenue.

United States District Court D. Montana.

January 13, 1949.

Attorney(s) appearing for the Case

T. J. Davis and L. C. Myers of Butte, Montana, for plaintiffs.

John B. Tansil, U. S. Attorney, Billings, Montana, Harlow Pease and Emmett C. Angland, Assistants to the U. S. Attorney, Butte, Montana, for defendant.

PRAY, Chief Judge.

This is an action to recover taxes alleged to have been illegally assessed and collected by the Collector of Internal Revenue. A claim for refund was filed under Sec. 3772, Title 26 U.S.C.A. by the "Butte Executives Club", by whom the tax was paid. The members of this club or association paid ten dollars as an initiation fee and also an annual dues charge of ten dollars, and the question seems to be whether...

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