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AUGUSTA GOLF ASSOCIATION, INC. v. UNITED STATES

Civ. A. No. 1384.

338 F.Supp. 272 (1971)

The AUGUSTA GOLF ASSOCIATION, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Georgia, Augusta Division.

September 16, 1971.

Attorney(s) appearing for the Case

James E. Johnson, Jr., Hull, Towill, Norman, Barrett & Johnson, Augusta, for plaintiff.

R. Jackson B. Smith, Jr., U. S. Atty., Augusta, Ga., Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., John F. Murray, Lawrence R. Jones, Attys., Dept. of Justice, Washington, D. C., for defendant.

ORDER

FINDINGS AND CONCLUSIONS

OUTLINE OF CASE

LAWRENCE, Chief Judge.

This is a taxpayer suit against the United States to recover the sum of $11,861.05, consisting of $2,454.60 in federal income taxes; $303.29 as the 5% addition to such tax; $8,137.53 in federal wagering excise taxes, and $965.63 as the addition thereto. Statutory interest from dates of payment are sought. The taxable periods involved are the years ending June 30th 1960...

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