UNITED STATES v. ENGINEERS' CLUB OF SAN FRANCISCO

Nos. 18214, 18215.

325 F.2d 204 (1963)

UNITED STATES of America, Appellant, v. ENGINEERS' CLUB OF SAN FRANCISCO, etc., Appellee.

United States Court of Appeals Ninth Circuit.

December 10, 1963.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Norman H. Wolfe, and Jerome Fink, Attys., Dept. of Justice, Washington, D. C., Cecil F. Poole, U. S. Atty., and Richard L. Carico, Asst. U. S. Atty., San Francisco, Cal., for appellant.

Severson, Zang, Werson, Berke & Larson, and Kurt W. Melchior, San Francisco, Cal., for appellee.

Before CHAMBERS and DUNIWAY, Circuit Judges, and TAYLOR, District Judge.


FRED M. TAYLOR, District Judge.

This is an appeal from a judgment in favor of appellee, a nonprofit corporation organized and existing under the laws of the State of California, for the amount of excise taxes paid periodically by appellee, from January 1, 1952 through December 31, 1959, on dues and initiation fees collected by it from its members. The District Court had jurisdiction under 28 U.S.C. § 1346, and this court has jurisdiction by virtue of 28 U.S.C...

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