United States v. J. B. Zarzaur

FULTON, District Judge:

This is an action by J. B. Zarzaur to recover cabaret taxes alleged to have been erroneously assessed against him for the calendar quarters of 1955 through 1961, pursuant to Section 4231(6) of the Internal Revenue Code of 1954, which section has been since repealed. Zarzaur sought the refund of $18,105.56 given in partial payment of the assessment. The government asserted a counterclaim seeking to recover the sum of $236,255.70, which sum the government claims as the balance due under the assessment, including interest and penalties.

After trial to a jury, a verdict was…