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U.S. v. INDIANAPOLIS ATHLETIC CLUB, INC.

No. IP 90-C-1783.

818 F.Supp. 1250 (1993)

UNITED STATES of America, Plaintiff, v. INDIANAPOLIS ATHLETIC CLUB, INC., Defendant.

United States District Court, S.D. Indiana, Indianapolis Division.

March 29, 1993.

Attorney(s) appearing for the Case

Charles J. Cannon, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, Jeffrey L. Hunter, Asst. U.S. Atty., Indianapolis, IN, for plaintiff.

John W. Boyd, Brian K. Peters, McHale Cook & Welch, Indianapolis, IN, for defendant.

ENTRY

BARKER, Judge.

The United States of America ("Plaintiff") moves the Court to enter summary judgment in its favor on the issue of the Indianapolis Athletic Club, Inc.'s ("IAC") tax liability on funds received from a mandatory fifteen percent service charge that the IAC added to its members' food and beverage bills during the period October 1, 1984 to December 31, 1984. The IAC presents the Court with a cross motion for summary judgment on the same issue...

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