Legal Opinion
Fred J. Billen v. United States
Court of Appeals for the Tenth Circuit
Decided January 5, 1960No. 6174_1PublishedCited by 12 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
The issue is the liability of appellant Billen for the federal cabaret tax because of his operation of an establishment known as the Corn Crib at Oklahoma City. Billen paid the tax for the years involved and then sued to recover the amounts so paid. He appeals from an adverse judgment. 1
Billen has operated the Corn Crib since 1948. A sign on the building read “Corn Crib Dancing.” The establishment was open to the public six nights a week from 8:30 P.M. to 4:00 A.M. An admission charge of 50 cents per person was made but no stags were allowed. Payment of the…
2Cases cited8 opinions
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Avalon Amusement Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1948
- Geer v. BirminghamDistrict Court, N.D. Iowa · 1950
- Jones v. FoxDistrict Court, D. Maryland · 1958
- Duffin v. DuffinDistrict Court, S.D. California · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Carpenteri-Waddington, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1994
- M. S. Stevens and Wife, Margurette Stevens v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- A. C. Ross, as District Director of Internal Revenue for the Collection District of Georgia v. E. F. Hayes and I. C. Peterson, D/B/A the Covered WagonCourt of Appeals for the Fifth Circuit · 1964
- George O. Lethert, District Director of Internal Revenue v. Culbertson's Cafe, Inc.Court of Appeals for the Eighth Circuit · 1963
- Dance Town, U. S. A., Inc. v. United StatesDistrict Court, S.D. Texas · 1970
7 more not listed; retrieve them via the Exa API.