Charlevoix Country Club, Inc. v. Commissioner

OPINION

MILES, Senior District Judge.

This is an action for the recovery of federal income tax and interest that the plaintiff, Charlevoix Country Club, Incorporated (“CCC”), alleges the defendant erroneously assessed and collected. The matter is currently before the court on motions for summary judgment filed by both parties (docket nos. 17 and 18). For the following reasons, the court denies CCC’s motion, and grants the defendant’s motion. Judgment will therefore be entered accordingly against CCC and in favor of the defendant.

FACTS

Many of the facts have been stipulated, at least for purposes…