Legal Opinion
Schrader v. O'Malley
District Court, D. Nebraska
Decided March 29, 1954No. Civ. No. 17-52PublishedCited by 3 opinions
1Opinion of the Court
DONOHOE, Chief Judge.
This is an action by plaintiffs to recover $300.15, representing cabaret tax, penalty and interest, assessed and collected by the Collector of Internal Revenue in this district for the month of August, 1950, under the provisions of Section 1700(e), Internal Revenue Code, 26 U.S. C.A. § 1700(e). A timely claim for refund was filed and all conditions precedent to institution of this action by plaintiffs have been satisfied. See 26 U.S.C.A. § 3772. Trial was had to the court sitting without a jury and the court makes the following special
Findings of Fact
During the year 1950,…
2Cases cited2 opinions
- Naylor v. United StatesDistrict Court, S.D. California · 1952
- United States v. LambethCourt of Appeals for the Ninth Circuit · 1949
3Cited by3 opinions
- Club Ramon, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Lerner v. SchectmanDistrict Court, D. Minnesota · 1964
- United States v. J. B. ZarzaurCourt of Appeals for the Fifth Circuit · 1967