Legal Opinion
Godwin v. Brown
Court of Appeals for the Eighth Circuit
Decided November 13, 1957No. 15790PublishedCited by 16 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This action was brought to recover refunds of so-called cabaret taxes for the period April 1, 1950 through December 31, 1953. During that time the taxpayer operated a public restaurant which afforded its patrons music by juke box and dancing privileges, located in Little Rock, Arkansas, known as the Tia Wanna Club. The dancing was permitted only from 8:00 P.M. until closing.
The plaintiff filed timely cabaret tax returns for the periods and made payments thereon in respect to the amounts received for food, refreshments and services in the Club pursuant to Section 1700…
2Cases cited14 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United StatesCourt of Appeals for the Second Circuit · 1968
- Albrecht v. Herald Co.Court of Appeals for the Eighth Circuit · 1971
- Aetna Insurance Company v. Barnett Brothers, Incorporated, Barnett Brothers, Incorporated, Cross-Appellant v. Aetna Insurance CompanyCourt of Appeals for the Eighth Circuit · 1961
- Carpenteri-Waddington, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1994
- United States v. Eddy Brothers, Inc.Court of Appeals for the Eighth Circuit · 1961
11 more not listed; retrieve them via the Exa API.