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HOWE v. UNITED STATES

Civ. No. 980-61.

226 F.Supp. 566 (1964)

Mitchell B. HOWE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, Central Division.

February 10, 1964.

Attorney(s) appearing for the Case

Edward Sumner, Los Angeles and M. A. Sturges, Newport Beach, Cal., for plaintiff.

Francis C. Whelan, U. S. Atty., for Southern District of California, by Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, and Charles H. Magnuson, Asst. U. S. Atty., Los Angeles, Cal., for defendant.

THURMOND CLARKE, District Judge.

Plaintiff brings this action to recover $556.52 in taxes assessed and collected by defendant on certain sums plaintiff had paid Balboa Bay Club, Newport Beach, California, for rental of a boat slip. Assessments cover tax periods ending January 31, 1956; May 31, 1956; September 30, 1956; and September 30, 1957.

The Government bases its imposition of the tax on 26 U.S.C. § 4241 (Internal Revenue Code of 1954, § 4241...

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