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  • Lawtonian Club, Incorporated, An Oklahoma Corporation v. United States, 430 F.2d 1326, 10th Cir. (1970)

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    This document is a court case summary from the United States Court of Appeals for the Tenth Circuit. It affirms the decision of the United States District Court for the Western District of Oklahoma that denied the Lawtonian Club's claim for a refund of excise taxes paid in 1961-1963 on club dues. The appellate court found that the record clearly supported the lower court's judgment that the Lawtonian Club was a "social" club under the relevant statute and regulations, making its dues subject to excise tax. The appellate court agreed with the thorough lower court opinion on the issues in the case.

    Original Description:

    Filed: 1970-08-20 Precedential Status: Precedential Citations: 430 F.2d 1326 Docket: 672-69

    Original Title

    Lawtonian Club, Incorporated, an Oklahoma Corporation v. United States, 430 F.2d 1326, 10th Cir. (1970)

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    This document is a court case summary from the United States Court of Appeals for the Tenth Circuit. It affirms the decision of the United States District Court for the Western District of Oklahoma that denied the Lawtonian Club's claim for a refund of excise taxes paid in 1961-1963 on club dues. The appellate court found that the record clearly supported the lower court's judgment that the Lawtonian Club was a "social" club under the relevant statute and regulations, making its dues subject to excise tax. The appellate court agreed with the thorough lower court opinion on the issues in the case.

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    Public Domain
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    12 views1 page

    Lawtonian Club, Incorporated, An Oklahoma Corporation v. United States, 430 F.2d 1326, 10th Cir. (1970)

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals for the Tenth Circuit. It affirms the decision of the United States District Court for the Western District of Oklahoma that denied the Lawtonian Club's claim for a refund of excise taxes paid in 1961-1963 on club dues. The appellate court found that the record clearly supported the lower court's judgment that the Lawtonian Club was a "social" club under the relevant statute and regulations, making its dues subject to excise tax. The appellate court agreed with the thorough lower court opinion on the issues in the case.

    Copyright:

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    of 1

    430 F.

    2d 1326

    LAWTONIAN CLUB, INCORPORATED, an Oklahoma


    corporation, Appellant,
    v.
    UNITED STATES of America, Appellee.
    No. 672-69.

    United States Court of Appeals, Tenth Circuit.


    August 20, 1970.

    C. E. Wade, Jr., Lawton, Okl. (W. F. Parrish, Jr., Lawton, Okl., with him
    on the brief), for appellant.
    Michael L. Paup, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty.
    Gen., Lee A. Jackson and William A. Friedlander, Attys., Dept. of Justice,
    and William R. Burkett, U. S. Atty., with him on the brief), for appellee.
    Before MURRAH, Senior Circuit Judge, and SETH and HOLLOWAY.
    Circuit Judges.
    PER CURIAM.

    This is an appeal from the decision of the United States District Court for the
    Western District of Oklahoma which denied appellant's claim for a refund of
    excise taxes paid in 1961, 1962, and 1963 on club dues. The issue was whether
    the Lawtonian Club was a "social" club within the meaning of 26 U.S.C.
    4241 and the related regulations as they then provided.

    We have examined the record and find it to clearly support the judgment of the
    trial court. The court prepared an opinion which thoroughly covers the issues,
    and with which we agree. See Lawtonian Club, Inc. v. United States, 307
    F.Supp. 1081 (U.S.D.C., W.D.Okl.). We can add nothing to what the trial court
    has said and has held.

    Affirmed.

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