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NATIONAL PRIME USERS GROUP, INC. v. U.S.

Civ. No. B-85-5033.

667 F.Supp. 250 (1987)

NATIONAL PRIME USERS GROUP, INC. v. UNITED STATES of America.

United States District Court, D. Maryland.

August 13, 1987.

Attorney(s) appearing for the Case

Mary A. McReynolds, Barry A. Friedman, Washington, D.C., for plaintiff.

Breckinridge L. Willcox, U.S. Atty., Larry D. Adams, Asst. U.S. Atty., Baltimore, Md., Stuart M. Fischbein, Washington, D.C. for defendant.

WALTER E. BLACK, Jr., District Judge.

Plaintiff, National Prime Users Group, Inc. (hereinafter "NPUG"), commenced this action for the refund of taxes assessed against and collected for the fiscal years ending on August 31, 1981, 1982, and 1984, totalling $7,397.89, plus statutory interest and for declaratory judgment, on the basis that it now constitutes, and has since its incorporation, a business league exempt from federal taxation pursuant to Section 501(c)(6)...

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