Legal Opinion
Hover v. United States
District Court, S.D. California
Decided January 3, 1958No. Civ. No. 20853-WMPublishedCited by 10 opinions
1Opinion of the Court
IRVING R. KAUFMAN, District Judge.
This suit was originally brought by plaintiff, proprietor of Ciro’s, a nightclub, for refund of $300 paid pursuant to a deficiency of $67,660.62 in cabaret taxes assessed against him for the period between June 1, 1951 and March 31, 1955. Defendant has counterclaimed for $75,219.13, the unpaid balance of said assessment and interest.1
*181Ciro’s, located on Sunset Boulevard in Los Angeles, is sub-divided into three rooms in which the services and facilities of the Club are offered to the public. In addition to the main entertainment .and dining room, hereinafter…
2Cases cited7 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- La Jolla Casa De Manana v. RiddellDistrict Court, S.D. California · 1952
- Duffin v. DuffinDistrict Court, S.D. California · 1956
- Paxson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- Naylor v. United StatesDistrict Court, S.D. California · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Herbert D. Hover, Doing Business as Ciro'sCourt of Appeals for the Ninth Circuit · 1959
- Landau v. RiddellCourt of Appeals for the Ninth Circuit · 1958
- George O. Lethert, District Director of Internal Revenue v. Culbertson's Cafe, Inc.Court of Appeals for the Eighth Circuit · 1963
- Bush's, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1960
- Christie v. United StatesDistrict Court, D. Oregon · 1959
5 more not listed; retrieve them via the Exa API.