District Court, W.D. Oklahoma September 13, 1968, Civ. No. 67-315 (Club Martinique, Inc. v. United States)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

EUBANKS, District Judge.

This is an action for refund of taxes alleged to have been erroneously assessed against and collected from Club Martinique for the second quarter of 1964, pursuant to Section 4231(6) of the Internal Revenue Code of 1954 (26 U.S.C. § 4231, since repealed).