Legal Opinion
J. B. Zarzaur v. United States
Court of Appeals for the Fifth Circuit
Decided May 28, 1974No. 72-3422PublishedCited by 4 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
We are once again confronted with the specter of the moribund cabaret tax after having thought to have laid it to a legislative and judicial rest. 1 On this our second 2 and perhaps hopefully last encounter with this case, we must decide whether there was sufficient evidence at the second trial to support the jury’s implied finding that the establishment operated by the Taxpayer, J. B. Zarzaur, during the tax years in question was a private club instead of a business providing public performance for profit. 26 U.S.C. § 4231 (6). 3 *Viewing the evidence in a light…
2Cases cited8 opinions
- The Boeing Company v. Daniel C. ShipmanCourt of Appeals for the Fifth Circuit · 1969
- Moose Lodge No. 107 v. IrvisSupreme Court of the United States · 1972
- The Lincoln National Life Insurance Company v. Rosa Lee Leaman RoosthCourt of Appeals for the Fifth Circuit · 1962
- The Yorkshire Indemnity Company of New York (Also Known as the Yorkshire Insurance Company of New York) v. Roosth & Genecov Production CompanyCourt of Appeals for the Fifth Circuit · 1958
- Club Ramon, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1961
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3Cited by4 opinions
- Fireman's Fund Insurance Co., in No. 75-2405 v. Videfreeze Corporation, and David E. Chinnery Development Corp., Inno. 75-2406Court of Appeals for the Third Circuit · 1976
- Kenneth Lehrman v. Gulf Oil CorporationCourt of Appeals for the Fifth Circuit · 1974
- Randolph Thomas v. The City of New OrleansCourt of Appeals for the Fifth Circuit · 1982
- Henry E. FORD, Plaintiff-Appellant, v. GENERAL MOTORS CORPORATION, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1981