HAMILTON, District Judge.
This is an action instituted by the plaintiff, Pendennis Club, against the defendant, United States of America, seeking to recover from it $5,063.94, taxes claimed to have been overpaid, with interest thereon, on, assessed against the plaintiff under the provisions of section 413(a), Revenue Act 1928, c. 852, 45 Stat. 791, 864, 26 U.S. C.A. § 950 (amending section 501, Revenue Act 1926, c. 27, 44 Stat. 92).
The plaintiff is a...
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