Legal Opinion
Hawaii Yacht Club v. United States
District Court, D. Hawaii
Decided February 25, 1969No. Civ. No. 2498PublishedCited by 2 opinions
1Opinion of the Court
DECISION
PENCE, District Judge.
On February 14, 1964, the District Director of Internal Revenue made a deficiency assessment against Plaintiff in the amount of $974.27 ($884.52 as tax and $89.75 as interest), for failure to pay taxes on the amounts paid by club members as rent for certain mooring slips for the time from January 1, 1961 through June 30, 1963. The assessed amount was paid in full on February 26, 1964. On June 4, 1964, Plaintiff filed claims for refund for the period and amounts as follows: for 1961, $449.68; for 1962, $357.58; for the first two quarters of 1963, $167.01. On…
2Cases cited4 opinions
- White v. Winchester Country ClubSupreme Court of the United States · 1942
- Cohan v. United StatesDistrict Court, E.D. Michigan · 1961
- United States v. Mitchell B. HoweCourt of Appeals for the Ninth Circuit · 1965
- Randon Porter, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1962
3Cited by2 opinions
- Kansas Human Rights Commission v. Topeka Golf Ass'nCourt of Appeals of Kansas · 1993
- Freeport Country Club v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1970