Hillcrest Country Club, Inc. v. United States

R. JASPER SMITH, District Judge.

This is an action to recover income taxes and interest assessed against and paid by plaintiff for the fiscal years ended September 30, 1944, to September 30, 1946, inclusive, and for excess profits taxes and interest assessed against plaintiff and paid by it for the fiscal years ending September 30, 1945, and September 30, 1946, in the aggregate amount of $20,147.14, with statutory interest thereon from date of payment.

Plaintiff claims that it was exempt from taxation during the years in question under Section 101(9) of the Internal Revenue Code of 1939, 26…