Hillcrest Arms Apartments, Inc. v. United States

KLOEB, Chief Judge.

This is a suit for the recovery of cabaret taxes, plus interest, assessed against plaintiff under Section 1700(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 1700(e), and Section 4231(6) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4231(6), for the period June 1, 1952 to March 31, 1956, being approximately three years and ten months, and paid by plaintiff to the Director of Internal Revenue.

During the period involved, plaintiff maintained a dining room, cocktail lounge and bar known prior to October, 1954 as the Victorian Room and subsequent thereto as the…