Legal Opinion
Geer v. Birmingham
District Court, N.D. Iowa
Decided January 10, 1950No. Civ. 423PublishedCited by 29 opinions
1Opinion of the Court
GRAVEN, District Judge.
An action by the plaintiffs under Section 1340 of the Revised Judicial Code, 28 U.S.C.A. § 1340, to recover from the defendant Collector taxes claimed to have been illegally and erroneously collected. The question involved is whether the receipts of a ballroom operated by the plaintiffs are subject to the so-called “cabaret tax.” Section 1700(a) (1) of the Internal Revenue Code, 26 U.S.C.A. § 1700(a) (1), provides for a tax on, “the amount paid for admission to any place, including admission by season ticket or subscription.” Section 1650 of the Internal Revenue Code,…
2Cases cited47 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Securities & Exchange Commission v. C. M. Joiner Leasing Corp.Supreme Court of the United States · 1943
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
42 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Smith v. City of Fort DodgeSupreme Court of Iowa · 1968
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Jones v. FoxDistrict Court, D. Maryland · 1958
- M. S. Stevens and Wife, Margurette Stevens v. United StatesCourt of Appeals for the Fifth Circuit · 1962
24 more not listed; retrieve them via the Exa API.