Rokicki v. United States

KLOEB, District Judge.

This is a suit for the recovery of cabaret tax in the amount of $1,853.31, assessed under the provisions of Section 1700 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 1700, for the taxable period July 1, 1953 through September 30, 1953.

The case was tried to the Court on April 22, 1958, and briefs were thereafter prepared by counsel and submitted to the Court.

At the trial of the case, an agreed statement of facts was submitted and these stipulations are as follows:

“1. The plaintiff, Bessie Rokicki, is engaged in the business of operating a cabaret known as Ka-See’s…