Legal Opinion
United States v. Lambeth
Court of Appeals for the Ninth Circuit
Decided August 19, 1949No. 12026PublishedCited by 7 opinions
1Opinion of the Court
BONE, Circuit Judge.
This action was brought for a refund of taxes assessed under 26 U.S.C.A. § 1700 which provides for a cabaret tax on amounts collected for admissions, refreshments, service and merchandise by establishments furnishing a public performance for profit.1 The tax was assessed against appellee as an individual upon receipts obtained as manager of the so-called “Cozy Club” for the period from May 1, 1943 to July 31, 1944. The tax amounted to $6,-813.97.
The “Cozy Club” was incorporated in Oregon in 1929 as a non-profit organization. For some time prior to 1941, it had been managed…
2Cases cited14 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
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3Cited by7 opinions
- Club Ramon, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Hover v. United StatesDistrict Court, S.D. California · 1958
- Lerner v. SchectmanDistrict Court, D. Minnesota · 1964
- Naylor v. United StatesDistrict Court, S.D. California · 1952
- Schrader v. O'MalleyDistrict Court, D. Nebraska · 1954
2 more not listed; retrieve them via the Exa API.