Legal Opinion
Ruperto Roberto T/a Caborrojeno Caterers v. United States
Court of Appeals for the Second Circuit
Decided June 27, 1975No. 530, Docket 73-1975PublishedCited by 2 opinions
1Per curiam
Ruperto Roberto appeals from a judgment of the United States District Court for the Southern District of New York after a non-jury trial before Judge Richard H. Levet, dismissing his complaint for a refund of $250 in cabaret taxes and granting the Government’s counterclaim in the amount of $164,741.77 for cabaret taxes assessed by the District Director of Internal Revenue for the period from July 1, 1958 through December 31, 1961, plus $74,852.24 interest, totalling $239,-344.11.
The issue presented is whether the appellant conducting a dance hall under the trade name of Caborrojeno Caterers…
2Cases cited17 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- 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
- H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
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3Cited by2 opinions
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003