Legal Opinion
Robique v. Lambert
District Court, E.D. Louisiana
Decided July 9, 1953No. Civ. A. Nos. 3825, 3842PublishedCited by 11 opinions
1Opinion of the Court
CHRISTENBERRY, District Judge.
By these suits complainants seek to restrain and enjoin the United States Director of Internal Revenue of the State of Louisiana, and his subordinates, from levying and collecting, under the provisions of Section 3267 of the Internal Revenue Code, 26 U.S.C.A. § 3267, a special tax of $250 per year on each of certain coin operated pinball machines, located in bar-restaurants owned and operated 'by complainants.
Complainants allege that they have paid a special tax of $10 per year on each such machine, this being the tax fixed by the Statute for coin operated…
2Cases cited4 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- California v. LatimerSupreme Court of the United States · 1938
- Reams v. Vrooman-Fehn Printing Co.Court of Appeals for the Sixth Circuit · 1944
- Larson v. HouseCourt of Appeals for the Fifth Circuit · 1940
3Cited by11 opinions
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Lassoff v. GrayDistrict Court, W.D. Kentucky · 1962
- United States v. CurdCourt of Appeals for the Fifth Circuit · 1958
- J. L. Enochs, District Director of Internal Revenue v. Williams Packing & Navigation Co., Inc.Court of Appeals for the Fifth Circuit · 1961
- Noel Smith v. Ernest M. Flinn, Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
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