Rausaw v. United States

NOEL, District Judge.

This case is before the Court upon plaintiffs’ motion for judgment. The Court grants plaintiffs’ motion as to the four quarters of 1956 and denies it as to the first two quarters of 1957, for the reasons set out below.

This is an action for refund of federal excise taxes. During the year 1956 and for the first two quarters of 1957, plaintiffs were engaged in a partnership entitled “El Dorado Ballroom,” at Houston, Texas. During each of the quarters for the year 1956 and the first two quarters of the year 1957, plaintiffs caused quarterly excise tax returns to be filed on…