National Prime Users Group, Inc. v. United States

WALTER E. BLACK, Jr., District Judge.

Plaintiff, National Prime Users Group, Inc. (hereinafter “NPUG”), commenced this action for the refund of taxes assessed against and collected for the fiscal years ending on August 31, 1981, 1982, and 1984, totalling $7,397.89, plus statutory interest and for declaratory judgment, on the basis that it now constitutes, and has since its incorporation, a business league exempt from federal taxation pursuant to Section 501(c)(6) of the Internal Revenue Code, 26 U.S.C. § 501(c)(6) (1987). The suit arises out of the Internal Revenue Service’s denial by letter…