U.S. Court of Appeals for the Fourth Circuit, 1962

Edgewood Country Club, a Corporation v. United States

U.S. Court of Appeals for the Fourth Circuit · Decided December 5, 1962 · Soper, Bryan, Bell

310 F.2d 379; 11 A.F.T.R.2d (RIA) 1925 (Federal Reporter, Second Series)

Counsel

Thomas N. Chambers, Charleston, W. Va. (Lee 0. Hill,.and Jackson, Kelly, Holt & O’Farrell, Charlotte, W. Va., on brief) for appellant., Michael I. Smith, Atty., Dept, of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept, of Justice, and Harry G. Camper, Jr., U. S. Atty., on brief), for appellee.

Cases that cite this one

3 later published cases cite this decision.

United States v. Brad B. Bailey (5th Cir. 1967)
Hoke v. United States (District Court, S.D. West Virginia 1967)
Mason's Island Yacht Club, Inc. v. United States (United States District Court for the District of Connecticut 1967)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This is an appeal from a judgment of the District Court determining that the cost of certain shares of stock constituted an initiation fee and was, therefore, subject to the federal excise tax on initiation fees under Section 4241(a) (2) of The Internal Revenue Code of 1954 (26 U.S.C. 1958 ed., Sec. 4241(a) (2)).

The judgment of the court below is affirmed for the reasons set forth in the able opinion of Judge Watkins. Edge-wood Country Club v. United States, 204 F.Supp. 508 (S.D.West Va., 1962).

Affirmed.

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