Legal Opinion
United States v. R. W. Ritchie
Court of Appeals for the Fifth Circuit
Decided February 17, 1964No. 20517PublishedCited by 4 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge:
Federal excise tax, interest and penalty were assessed against appellee for the first quarter of the calendar year 1958 in the amount of $501.86. He paid this assessment, timely filed a claim and an amended claim for refund which were rejected, and! then instituted this action for refund in which the court below awarded him judgment.
The United States attacks this judgment on the grounds that the findings of fact of the court below conclusively show that the appellee was operating a cabaret, and that the amounts paid for admission or for refreshment, service, or…
2Cases cited10 opinions
- Herbert v. Shanley Co.Supreme Court of the United States · 1917
- Jones v. FoxDistrict Court, D. Maryland · 1958
- M. S. Stevens and Wife, Margurette Stevens v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Godwin v. BrownCourt of Appeals for the Eighth Circuit · 1957
- United States v. Broadmoor Hotel Co.District Court, D. Colorado · 1929
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Carpenteri-Waddington, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1994
- Sitnick v. United StatesDistrict Court, D. Maryland · 1965
- JLM, Inc. v. MeehanConnecticut Superior Court · 1993
- Larrye Sitnick and Benjamin Meyers v. United StatesCourt of Appeals for the Fourth Circuit · 1966