CHILSON, District Judge.
This matter came on for trial to the Court without a jury on October 25, 1965, and the Court having heard the evidence and argument of counsel, took the matter under advisement.
This is an action for the refund of federal excise taxes which were assessed against and paid by the five individual plaintiffs to the defendant.
The Pinehurst Country Club has paid no excise taxes which are the subject of the claims for refund and...
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