AMERICAN SOC. OF ASS'N EXECUTIVES (ASAE) v. U.S.

Civil Action No. 95-918(SS).

23 F.Supp.2d 64 (1998)

AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE), Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

October 29, 1998.


Attorney(s) appearing for the Case

Bruce J. Ennis, Jr., Nory Miller, Jenner & Block, Washington, DC, for American Society of Association Executives, plaintiff.

Samuel Alvin Mitchell, U.S. Dept. of Justice, Tax Div., Donald J. Gavin, U.S. Dept. of Justice, Washington, DC, for U.S., defendant.


OPINION

SPORKIN, District Judge.

This action to recover a refund of $56,900 in income taxes, arising out of plaintiff's election to apply the "proxy tax" option in 26 U.S.C. § 6033(e)(2) to its lobbying expenditures in fiscal year 1994 is presently before the Court on summary judgment motions by both the plaintiff and the defendant. At a hearing held before this Court on September 25, 1998 both sides agreed that the questions before the Court...

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