Schuster's Wholesale Produce Co. v. United States

DAWKINS, District Judge.

Plaintiff seeks a refund of an excise tax paid under protest and claimed by the Government to be due under Section 1700 of the Internal Revenue Code, as amended by Section 542(a) of the Revenue Act of 1941, 26 U.S.C.A. Int.Rev.Acts, reading as follows:

“There shall be levied, assessed, collected, and paid—

ijs ‡ ‡

“(e) Tax on Cabarets, Roof Gardens, etc. — (1) Rate. — A tax equivalent to 5 percentum of all amounts paid for admission, refreshment, service, and merchandise, at any roof garden, carbaret [cabaret], or other similar place furnishing a public performance for…