Legal Opinion
United States v. Indianapolis Athletic Club, Inc.
District Court, S.D. Indiana
Decided November 25, 1991No. IP90-1783CPublishedCited by 4 opinions
1Opinion of the Court
ENTRY
BARKER, District Judge.
This is an action brought by the United States to recover $17,954.46 which was refunded by the Internal Revenue Service (IRS) to defendant Indianapolis Athletic Club, Inc. (IAC), as a consequence of a series of refund claims filed by the IAC. The IRS claims that these refunds were erroneously made and resulted from material factual misrepresentations by the IAC.
The IAC is a private athletic club which maintains dining facilities for the use of members and guests. In addition to an hourly wage, the IAC waiters and waitresses receive a share of a 15% service charge…
2Cases cited1 opinion
- Presidio Enterprises, Inc. v. Warner Bros. Distributing Corp.Court of Appeals for the Fifth Circuit · 1986
3Cited by4 opinions
- John E. Lane, Iii, Estate of Beverly W. Powell v. United States of America, John E. Lane, Iii, Estate of Beverly W. Powell v. United StatesCourt of Appeals for the Fourth Circuit · 2002
- United States v. Northern Trust Co.District Court, N.D. Illinois · 2000
- Estate of Powell v. United StatesDistrict Court, W.D. Virginia · 2001
- Lane v. United StatesCourt of Appeals for the Fourth Circuit · 2002