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PORTER v. UNITED STATES

Civ. A. No. 13274.

197 F.Supp. 171 (1961)

Randon PORTER, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Texas, Houston Division.

August 4, 1961.

Attorney(s) appearing for the Case

Liddell, Austin, Dawson & Sapp, Dwight H. Austin, Houston, Tex., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., Lyle N. Turner, William N. Ravkind, Attorneys, Department of Justice, Washington, D. C., Harold A. Chamberlain, Arlington, Va., and Woodrow Seals, U. S. Atty., and William L. Bowers, Jr., Asst. U. S. Atty., Houston, Tex., for defendant.

INGRAHAM, District Judge.

Plaintiff taxpayer, Randon Porter, Jr., seeks refund of federal excise taxes paid defendant Government from February 14, 1958, to June 30, 1958. These taxes were levied on fees paid the Houston Yacht Club (hereafter "club") for rent of a boat slip. Sections 4241 and 4242 of Internal Revenue Code of 1954 (26 U.S.C.A. §§ 4241, 4242) under which taxes were imposed provide:

"§ 4241. Imposition of tax "(a) Rate...

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