Legal Opinion
Shutter v. United States
Court of Appeals for the Seventh Circuit
Decided January 27, 1969No. 16923PublishedCited by 3 opinions
1Opinion of the Court
KERNER, Circuit Judge.
Plaintiffs-appellants (Shutter Brothers) appeal from a judgment entered against them without a jury in the sum of $64,988.12 in the District Court in favor of the United States.
The action arises from the assessment of federal excise taxes under Section 4231(6) of the Internal Revenue Code of 1954. The Shutter Brothers operated a ballroom-lounge. The District Director assessed taxpayers $46,172.27 for cabaret taxes from June 30, 1962, to March 31, 1965, plus a penalty of $6,957 and interest of $7,349.54, and allowed a credit of $667.09. A payment of $15.70 was made by…
2Cases cited7 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- 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
- Fred Huber v. American President Lines, LimitedCourt of Appeals for the Second Circuit · 1957
- Geer v. BirminghamDistrict Court, N.D. Iowa · 1950
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Dance Town, U. S. A., Inc. v. United StatesDistrict Court, S.D. Texas · 1970
- Ruperto Roberto T/a Caborrojeno Caterers v. United StatesCourt of Appeals for the Second Circuit · 1975
- Shutter v. United StatesCourt of Appeals for the Seventh Circuit · 1969