Avalon Amusement Corporation v. United States

MINTON, Circuit Judge.

This case presents two questions: whether the plaintiff-appellant’s dance hall is a “roof garden, cabaret, or other similar place furnishing a public performance for profit” within the meaning of Section 1700 (e) (1) of the Internal Revenue Code, 1 and secondly, whether the checkroom service for which the plaintiff receives a charge is a service subject to the tax. Only the tax on the checkroom service is involved here. The tax was paid, and the plaintiff sued to recover. The District Court concluded that the plaintiff’s dance hall and the checkroom service were within…