Herschell Miller and Ross Miller, D/B/A Silver Palm v. United States

SWYGERT, Circuit Judge.

Plaintiffs, Hershell Miller and Ross Miller, sued to recover the sum of $2,-406.03 — later amended to $2,981.82— plus interest from the United States for taxes alleged to have been illegally collected as cabaret taxes pursuant to Section 1700(e), Internal Revenue Code of 1939 (26 U.S.C. § 1700(e) ), assessed for the period November 1, 1949, through May 31, 1953. The government counterclaimed, based on its assessments for the same period, for the sum of $63,472.14 plus interest, less the $2,406.03 collected from plaintiffs. The District Court determined that the…