Legal Opinion
Spouting Rock Beach Corp. v. United States
District Court, D. Rhode Island
Decided August 25, 1959No. Civ. A. No. 2154PublishedCited by 4 opinions
1Opinion of the Court
DAY, District Judge.
This is an action for the recovery of penalties and interest thereon alleged to have been erroneously and illegally assessed and collected because of the delinquent filing of tax returns for membership dues and subscription fees for the years 1947 through 1951.
During the years involved, the plaintiff maintained and operated, and now maintains and operates, a beach club providing certain facilities exclusively for the benefit of its members and their guests. The plaintiff, which is also known as Spouting Rock Beach Association, is a corporation created by special act of the…
2Cases cited17 opinions
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
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3Cited by4 opinions
- Woodbury v. CommissionerUnited States Tax Court · 1967
- Gilmore v. United StatesDistrict Court, D. Maryland · 1977
- Norris Dispensers, Inc. v. United StatesDistrict Court, D. Minnesota · 1962
- Woodbury v. CommissionerUnited States Tax Court · 1967