United States v. Lawrence

HUGHES, District Judge.

This is an action by the United States to collect a one hundred per cent penalty assessment due for failure to pay over the excise tax on the dues of the Casa View Country Club for the fourth quarter of 1959 and the third quarter of 1960.

Findings of Fact

1. The defendant, Carmen L. Lawrence, is the independent executrix and sole beneficiary under the will of her husband, F. A. Lawrence.

2. Casa View Country Club, hereinafter called Club, was organized and incorporated on January 24, 1958. Casa View’s promoters also incorporated Casa View Management Corporation,…