HAWAII YACHT CLUB v. UNITED STATES

Civ. No. 2498.

301 F.Supp. 1150 (1969)

HAWAII YACHT CLUB, a Hawaii corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Hawaii.

February 25, 1969.


Attorney(s) appearing for the Case

Robert Dodge, Heen, Kai & Dodge, Honolulu, Hawaii, for plaintiff.

Yoshimi Hayashi, U. S. Atty., Honolulu, Hawaii, for defendant.


DECISION

PENCE, District Judge.

On February 14, 1964, the District Director of Internal Revenue made a deficiency assessment against Plaintiff in the amount of $974.27 ($884.52 as tax and $89.75 as interest), for failure to pay taxes on the amounts paid by club members as rent for certain mooring slips for the time from January 1, 1961 through June 30, 1963. The assessed amount was paid in full on February 26, 1964. On June 4, 1964, Plaintiff filed claims...

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