MEMORANDUM DECISION
ENRIGHT, District Judge.
This is an action for refund of federal income taxes paid under protest in the amount of $313,927.00 by plaintiff Rancho Santa Fe Association, Inc. (hereinafter referred to as "Association"). Plaintiff seeks a refund of this amount as well as a declaration of plaintiff's tax exempt status under Section 501(c)(4) of the Internal Revenue Code of 1954, 26 U.S.C. § 501(c)(4) (1976). The Section 501(c)(4) exemption...
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