Club Martinique, Inc. v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

EUBANKS, District Judge.

This is an action for refund of taxes alleged to have been erroneously assessed against and collected from Club Martinique for the second quarter of 1964, pursuant to Section 4231(6) of the Internal Revenue Code of 1954 (26 U.S.C. § 4231, since repealed). The Government, in addition to insisting that the tax was properly and legally assessed has counterclaimed seeking judgment against taxpayer because of its non-payment of the same tax for other years or portions of years. The specific amounts involved are immaterial at the…