Legal Opinion
Nelson v. United States
District Court, S.D. Alabama
Decided September 20, 1966No. Civ. A. No. 3798-65PublishedCited by 1 opinion
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
DANIEL HOLCOMBE THOMAS, Chief Judge.
Statement of the Case
Plaintiffs are partners doing business as the Mardi Gras Lounge, a cocktail lounge whieh permits dancing to phonograph records during a portion of each business day. The plaintiffs timely filed *71a cabaret tax return for the years 1960 and 1961. This return contained plaintiffs’ statement as to the amount of business transacted for which they were liable for payment of this cabaret tax. The government questioned this return and made an assessment of additional tax owed. The plaintiffs have paid the…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. Herbert D. Hover, Doing Business as Ciro'sCourt of Appeals for the Ninth Circuit · 1959
- Roy R. Brooks and Betty B. Brooks v. United StatesCourt of Appeals for the Fifth Circuit · 1960
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3Cited by1 opinion
- United States v. George E. NelsonCourt of Appeals for the Fifth Circuit · 1967