Framingham Country Club v. United States

MEMORANDUM AND ORDER

MAZZONE, District Judge.

The plaintiff in this action seeks a refund of income taxes and interest paid in the amount of $12,549.55. The parties have stipulated to the facts in this case and have each submitted a memorandum of law. The defendant has also submitted a reply memorandum. The facts relevant to the disposition of this matter, gleaned from the stipulation of facts, are as follows.

I

The plaintiff, Framingham Country Club (the “Club”), is a Massachusetts corporation organized to provide for the social and recreational purposes of its members and to encourage athletic…