Court of Appeals for the Tenth Circuit August 20, 1970, 672-69 (Lawtonian Club, Incorporated, an Oklahoma Corporation v. United States)

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.