[DOWNLOAD] "Mcdonald v. United States" by United States Court Of Appeals Sixth Circuit # eBook PDF Kindle ePub Free

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eBook details

• Title: Mcdonald v. United States
• Author : United States Court Of Appeals Sixth Circuit
• Release Date : January 06, 1963
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 59 KB

Description

Angus McDonald, plaintiff-appellant, appeals from a District Court judgment dismissing his action to recover a federal excise tax paid by him. The tax was a 20% levy on a $1,000.00 bond purchased by him in 1947 from the Idle Hour Country Club of Lexington, Kentucky. The government claimed that the amount paid for the bond was "an initiation fee" subject to the tax assessed by virtue of § 1710(a)(2) and § 1712(b) of the Internal Revenue Code of 1939.

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