Legal Opinion
Club Ramon, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided November 15, 1961No. 8412_1PublishedCited by 24 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The United States appeals from a judgment of the District Court, based on the verdict of a jury, that the Club Ramon, Inc. is entitled to a refund in the amount of $386.65 for taxes paid by it under Section 1700(e) of the Internal Revenue Code of 1939, as amended by Section '622 of the Revenue Act of 1942, Chapter 619, 56 Stat. 798, 26 U.S.C. § 1700(e). 1
The statute imposes a tax of 20% on amounts paid for admission or refreshment at “any roof garden, cabaret or other similar place furnishing a public performance for profit”. The quoted phrase is defined to include “any…
2Cases cited6 opinions
- Pennsylvania Railroad v. ChamberlainSupreme Court of the United States · 1933
- Wachovia Bank and Trust Company and George A. Shuford, Successor Cotrustees of the Evelyn Grove Seely Trust v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Wright v. Grain Dealers Nat. Mut. Fire Ins. CoCourt of Appeals for the Fourth Circuit · 1950
- Naylor v. United StatesDistrict Court, S.D. California · 1952
- United States v. LambethCourt of Appeals for the Ninth Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Taproot Admin. Servs. v. Comm'rUnited States Tax Court · 2009
- Taproot Administrative Services, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
- Dan E. Mason and Beverly R. Mason v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Mannette v. CommissionerUnited States Tax Court · 1978
- Scott Paper Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1996
19 more not listed; retrieve them via the Exa API.