Legal Opinion
Landau v. Riddell
Court of Appeals for the Ninth Circuit
Decided April 28, 1958No. 15696PublishedCited by 11 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is a case involving the applicability of the Federal “Admissions and Dues Tax” to a particular business establishment, although it involves neither admissions nor dues.
Congress, soon after World War I started, found that its intent to tax all places where admission was charged, “such as motion picture shows, theatres, circuses, entertainments, cabarets, ball games, athletic games, etc.,” was being defeated by a combination of free admissions and increased prices charged for service or food or drink inside cabarets, roof gardens, “or other similar places.” (Report of…
2Cases cited9 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Avalon Amusement Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of AmericaCourt of Appeals for the Ninth Circuit · 1960
- M. S. Stevens and Wife, Margurette Stevens v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Fred J. Billen v. United StatesCourt of Appeals for the Tenth Circuit · 1960
- George O. Lethert, District Director of Internal Revenue v. Culbertson's Cafe, Inc.Court of Appeals for the Eighth Circuit · 1963
6 more not listed; retrieve them via the Exa API.