Legal Opinion
Jones v. District Director of Internal Revenue
District Court, E.D. Missouri
Decided March 5, 1965No. S 63 C 24PublishedCited by 2 opinions
1Opinion of the Court
HARPER, Chief Judge.
The plaintiff instituted this suit, seeking in Count 1 a refund of cabaret taxes in the amount of $606.02 paid for the quarter ending March 31, 1956, pursuant to an assessment under Section 4231(6) of the Internal Revenue Code of 1954, and in Count 2 for a restraining order as to certain other cabaret taxes which had been assessed but not paid. At the time of the trial, Count 2 was dismissed by the plaintiff.
This court has jurisdiction of this action pursuant to 28 U.S.C.A. § 1340.
On April 13,1962, an extra assessment of $5,103.08 was made against the plaintiff by the…
2Cases cited11 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- United States v. Herbert D. Hover, Doing Business as Ciro'sCourt of Appeals for the Ninth Circuit · 1959
- United States v. Eddy Brothers, Inc.Court of Appeals for the Eighth Circuit · 1961
- La Jolla Casa De Manana v. RiddellDistrict Court, S.D. California · 1952
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3Cited by2 opinions
- Caracci v. UsryDistrict Court, E.D. Louisiana · 1968
- DeNubilo v. United StatesDistrict Court, N.D. New York · 1967