United States v. Gould
| Court | United States Courts of Appeals. United States Court of Appeals (10th Circuit) |
| Citation | 296 F.2d 740 |
| Docket Number | 6682.,No. 6681,6681 |
| Parties | UNITED STATES of America v. Albert J. GOULD. UNITED STATES of America v. Frank H. RICKETSON, Jr., et al. |
| Decision Date | 26 October 1961 |
296 F.2d 740 (1961)
UNITED STATES of America
v.
Albert J. GOULD.
UNITED STATES of America
v.
Frank H. RICKETSON, Jr., et al.
Nos. 6681, 6682.
United States Court of Appeals Tenth Circuit.
October 26, 1961.
Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Atty., Tax Division,
Department of Justice, Washington, D. C., and Lawrence M. Henry, U. S. Atty., Denver, Colo., for appellant.Dayton Denious, Denver, Colo., for appellees.
Before MURRAH, Chief Judge, and LEWIS and BREITENSTEIN, Circuit Judges.
PER CURIAM.
Affirmed without written opinion, for the reasons stated in the opinion of the trial court, reported in D.C., 187 F.Supp. 337.
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5 cases
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Ox Ridge Hunt Club, Inc. v. Tax Com'r
...... See United Aircraft Corporation v. International Assn. of Machinists, 161 Conn. 79, 85, 285 A.2d 330 (1971). ...Winchester Club, 315 U.S. 32, 41, 62 S.Ct. 425, 86 L.Ed. 619 (1942), the United States Supreme Court articulated a test to be applied in determining whether payments by club members ... See also Gould" v. United States, 187 F.Supp. 337 (D.Colo.1960), aff'd, 296 F.2d 740 (10th Cir. 1961). \xC2"......
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Hoke v. United States, 2539.
......United States, 179 F.Supp. 377 (D.N.J. 1959). This case has been followed in two recent cases. Boots and Saddles, Inc. v. United States, 269 F.Supp. 274 (E.D. Mich.1967), and Gearhart v. United States, 269 F.Supp. 309 (E.D.Va.1967). In the latter case Judge Hoffman distinguished the case of Gould v. United States, 187 F.Supp. 337 (D.Col.1960), aff'd per curiam, 296 F.2d 740 (10th Cir. 1961), relied upon by plaintiff in his brief on rehearing. In my opinion Gould as well as Porter v. United States, 303 F. 2d 67 (5th Cir. 1962), cited by plaintiff, is inapposite to the facts presented here, ......
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Gearhart v. United States
......While this revenue ruling is not binding upon the court, it is nevertheless persuasive. Plaintiff relies primarily upon the case of Gould v. United States, 187 F.Supp. 337 (D.Col.1960), aff'd per curiam, 296 F.2d 740 (10th Cir., 1961), which held that amounts paid to a nonprofit riding club by members and their guests for participation in an annual "Big Ride" did not constitute taxable dues. However, that situation is clearly ......
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Miles Laboratories, Inc. v. Frolich, 17491.
......v. Henry J. FROLICH, D/B/A Encino Chemicals, Appellee. No. 17491. United States Court of Appeals Ninth Circuit. December 26, 1961. William T. Woodson, ......
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