Apostolou v. United States

OPINION

WIDENER, Chief Judge.

This is an action for the recovery of federal excise taxes paid on admission tickets to wrestling matches during the last quarter of calendar year 1962, and for each of the four quarters of calendar years 1963, 1964, and 1965. Both parties have waived trial by jury and have submitted the ease for decision upon a stipulation of facts, briefs, and oral argument.

*1265The parties have stipulated that if the taxpayer prevails, he will be entitled to recover $2,811.83 in taxes and $32.72 in interest, plus statutory interest, and that the amount claimed to have been overpaid…