Legal Opinion
Cecil S. Luna v. Ellis Campbell, Jr., District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 25, 1962No. 19188_1PublishedCited by 5 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
This appeal is the twin to Stevens v. United States, 302 F.2d 158. Both cases involve the application of the cabaret tax imposed by Sections 4231 and 4232 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 4231, 4232. The appellant in this suit owns and operates the New Bridgeport Club in Dallas, Texas. He seeks a refund of taxes assessed against him for the period July 1 through September 30, 1957. At the trial below the district Court directed a verdict for the Government. We affirm.
The New Bridgeport Club features a large dance floor and a western swing band. The…
2Cases cited1 opinion
- M. S. Stevens and Wife, Margurette Stevens v. United StatesCourt of Appeals for the Fifth Circuit · 1962
3Cited by5 opinions
- A. C. Ross, as District Director of Internal Revenue for the Collection District of Georgia v. E. F. Hayes and I. C. Peterson, D/B/A the Covered WagonCourt of Appeals for the Fifth Circuit · 1964
- Ruperto Roberto T/a Caborrojeno Caterers v. United StatesCourt of Appeals for the Second Circuit · 1975
- Roberto v. United StatesDistrict Court, S.D. New York · 1973
- Cardinal Fence Co. v. Commissioner of the Bureau of RevenueNew Mexico Court of Appeals · 1972
- Cardinal Fence Co. v. Commissioner of the Bureau of RevenueNew Mexico Court of Appeals · 1972