Rochester Liederkranz, Inc. v. United States

FEINBERG, Circuit Judge:

The issue on this appeal is whether tax liability arises out of plaintiff’s operation of a ticket lottery during the years 1952 to 1964. 1 The Commissioner of Internal Revenue made a timely assessment against plaintiff in the amounts of $579,541.24 for wagering excise taxes under 26 U.S.C. § 4401 and of $950 for the special occupational tax on wagering under 26 U.S.C. § 4411. Both sums included penalty and interest. Plaintiff paid $1,008.98 against this assessment and filed a claim for refund of that amount with the District Director of Internal Revenue in Buffalo, New…