Pendennis Club v. United States

HAMILTON, District Judge.'

This is an action instituted by the plaintiff, Pendennis Club, against the defendant, United States of America, seeking to recover from it $5,063.94, taxes claimed to have been overpaid, with interest thereon, assessed against the plaintiff under the provisions of section 413(a), Revenue Act 1928, c. 852, 45 Stat. 791, 864, 26 U.S.C.A. § 950 (amending section 501, Revenue Act 1926, c. 27, 44 Stat. 92).

The plaintiff is a nonprofit corporation without capital stock, organized under the laws of the commonwealth of Kentucky, pursuant to the provisions of sections 879 and…