Legal Opinion
M. S. Stevens and Wife, Margurette Stevens v. United States
Court of Appeals for the Fifth Circuit
Decided April 25, 1962No. 18877_1PublishedCited by 18 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
“The Round-Up” in Dallas, Texas, features a hill-billy band and advertises that it has “the largest dance floor in the southwest”. The appellants, owners of The Round-Up, bring this refund action to recover the federal cabaret tax 1 assessed against them. Their right to a refund depends on whether The RoundUp comes within a clause exempting “a ballroom, dance hall, or other similar place where the serving or selling of food, refreshment, or merchandise is merely incidental”. The United States conceded that the taxpayers were operating a dance hall. The trial judge…
2Cases cited7 opinions
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Kirby H. Jackson and Robert L. Phinney v. C. E. King and Juanita M. KingCourt of Appeals for the Fifth Circuit · 1955
- Avalon Amusement Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1948
- Geer v. BirminghamDistrict Court, N.D. Iowa · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Oscar J. Marshall v. Isthmian Lines, Inc.Court of Appeals for the Fifth Circuit · 1964
- 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
- Cecil S. Luna v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Dance Town, U. S. A., Inc. v. United StatesDistrict Court, S.D. Texas · 1970
13 more not listed; retrieve them via the Exa API.