Legal Opinion
Bush's, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided April 29, 1960No. 12817_1PublishedCited by 8 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
Plaintiff sued to recover “cabaret” taxes and interest thereon, imposed pursuant to Section 1700(e), Internal Revenue Code of 1939, 26 U.S.C.A. § 1700(e), and Section 4231, Internal Revenue Code of 1954, 26 U.S.C.A. § 4231. During the period from December 1, 1951, to September 30, 1955, plaintiff operated an establishment which comprised several dining rooms and bars.
Taxable entertainment was not offered in all of these. We are concerned only with the Cloverleaf Bar and the Celebrity Room, the latter being open to the general public only on Saturday nights and solely for…
2Cases cited6 opinions
- United States v. Herbert D. Hover, Doing Business as Ciro'sCourt of Appeals for the Ninth Circuit · 1959
- La Jolla Casa De Manana v. RiddellDistrict Court, S.D. California · 1952
- Godwin v. BrownCourt of Appeals for the Eighth Circuit · 1957
- 123 East Fifty-Fourth Street, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1946
- Hover v. United StatesDistrict Court, S.D. California · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Eddy Brothers, Inc.Court of Appeals for the Eighth Circuit · 1961
- George O. Lethert, District Director of Internal Revenue v. Culbertson's Cafe, Inc.Court of Appeals for the Eighth Circuit · 1963
- Eddy Bros. v. United StatesDistrict Court, W.D. Missouri · 1960
- Iroquois Gardens, Inc. v. United StatesDistrict Court, W.D. Kentucky · 1961
- Carroll v. United StatesDistrict Court, E.D. Pennsylvania · 1962
3 more not listed; retrieve them via the Exa API.