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BOYDEN v. UNITED STATES

Civ. A. No. 62-460.

218 F.Supp. 220 (1963)

W. Lincoln BOYDEN, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Massachusetts.

June 14, 1963.

Attorney(s) appearing for the Case

Edward C. Thayer, Walter G. Van Dorn, Rackemann, Sawyer & Brewster, Boston, Mass., for plaintiff.

W. Arthur Garrity, Jr., U. S. Atty., T. P. O'Connor, Asst. U. S. Atty., A. H. LaForce, II, Dept. of Justice, Edward S. Smith, David A. Wilson, Jr., Attys., Dept. of Justice, Washington, D. C., for defendant.

FRANCIS J. W. FORD, District Judge.

This is an action for the recovery of excise taxes paid by plaintiff which raises the single issue of whether certain restaurant deposit payments made by plaintiff as a member of The Tavern Club are dues subject to the tax imposed by § 4241(a) (1) of the Internal Revenue Code of 1954.

Plaintiff, a resident of Wenham, Massachusetts, is an active resident member of The Tavern Club, an organization incorporated under the...

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