BYRNE, District Judge.
This is an action by a taxpayer to recover excise taxes paid to defendant as Collector of Internal Revenue for the Sixth Collection District of California pursuant to the Internal Revenue Code, 26 U.S.C.A. § 1700(e) and 26 U.S.C.A. § 1650.
The material facts out of which this litigation arose were stipulated to by the parties. The plaintiff was engaged in the ownership, conduct and operation of a hotel business situated in...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.