Legal Opinion

Dance Town, U. S. A., Inc. v. United States

District Court, S.D. Texas

Decided September 4, 1970No. Civ. A. No. 67-H-748PublishedCited by 4 opinions

1Opinion of the Court

FINAL JUDGMENT

SEALS, District Judge.

Plaintiff, Dancetown, U.S.A., brings this action to recover the sum of $15,-536.84 which it paid to the Internal Revenue Service as federal cabaret taxes for the third and fourth calendar quarters of 1963 and the first, second and third calendar quarters of 1964. The Government has filed a counterclaim to recover the sum of $15,875.49, the amount of cabaret taxes, penalties and interest allegedly due but unpaid for all quarters of 1964 and the first and second quarters of 1965. The Commissioner of Internal Revenue assessed the tax after determining that…

2Cases cited6 opinions

  1. M. S. Stevens and Wife, Margurette Stevens v. United StatesCourt of Appeals for the Fifth Circuit · 1962
  2. Fred J. Billen v. United StatesCourt of Appeals for the Tenth Circuit · 1960
  3. Landau v. RiddellCourt of Appeals for the Ninth Circuit · 1958
  4. 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
  5. Kantor v. United StatesDistrict Court, N.D. Texas · 1956

1 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Dance Town, U. S. A., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
  2. Ruperto Roberto T/a Caborrojeno Caterers v. United StatesCourt of Appeals for the Second Circuit · 1975
  3. Roberto v. United StatesDistrict Court, S.D. New York · 1973
  4. Dance Town, U.S.A., Inc. v. United States of America, No. 71-1225 Summary Calendar. Rule 18, 5th Cir. See Isbell Enterprises, Inc. v. Citizens Casualty Company of New York, 5 Cir. 1970, 431 F.2d 409, Part ICourt of Appeals for the Fifth Circuit · 1971

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