Legal Opinion
Bush's, Inc. v. United States
District Court, E.D. Illinois
Decided March 16, 1959No. Civ. A. No. 3999PublishedCited by 5 opinions
1Opinion of the Court
JUERGENS, District Judge.
This action was instituted under the provisions of Section 1346(a) (1) of Title 28 United States Code, as amended, for refund of federal “cabaret” taxes and interest thereon. These taxes were imposed under the provisions of Section 1700(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 1700(e), and Section 4231 of the internal Revenue Code of 1954, 26 U.S.C.A. § 4231.
The plaintiff is a corporation organized and existing under and by virtue of the laws of the State of Illinois and has its principal place of business in East St. Louis, Illinois.
Prior to the…
2Cases cited2 opinions
- La Jolla Casa De Manana v. RiddellDistrict Court, S.D. California · 1952
- Riddell v. La Jolla Casa De MananaCourt of Appeals for the Ninth Circuit · 1953
3Cited by5 opinions
- United States v. Herbert D. Hover, Doing Business as Ciro'sCourt of Appeals for the Ninth Circuit · 1959
- George O. Lethert, District Director of Internal Revenue v. Culbertson's Cafe, Inc.Court of Appeals for the Eighth Circuit · 1963
- Sitnick v. United StatesDistrict Court, D. Maryland · 1965
- Eddy Bros. v. United StatesDistrict Court, W.D. Missouri · 1960
- Hillcrest Arms Apartments, Inc. v. United StatesDistrict Court, N.D. Ohio · 1959