Legal Opinion
United States v. Koller
District Court, W.D. Washington
Decided March 25, 1921No. 3265PublishedCited by 7 opinions
Petition by the Collector of Internal Revenue, on behalf of the United States, against G. H. Koller and another, to compel respondents to produce for examination their books and records.
1Opinion of the Court
CUSHMAN, District Judge.
The collector of internal revenue petitions for the attachment of the defendants to compel them to produce for examination the books and records kept in connection with their business in conducting a roller skating rink. The petition recites;
“That the above-named defendant G. H. Koller is now and has been at all times herein mentioned the owner and manager of a certain roller skating rink at Seattle, Washington, known as Koller Skating Rink, at 311 University street, and operates said skating rink for the general public, making an admission charge at the door of 9…
2Cases cited4 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Hylton v. United StatesSupreme Court of the United States · 1796
3Cited by7 opinions
- Wilmette Park District v. CampbellSupreme Court of the United States · 1949
- Fritz v. JareckiCourt of Appeals for the Seventh Circuit · 1951
- Exmoor Country Club v. United StatesCourt of Appeals for the Seventh Circuit · 1941
- Twin Falls Natatorium v. United StatesDistrict Court, D. Idaho · 1927
- Executives Club of Louisville v. GlennDistrict Court, W.D. Kentucky · 1952
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