Legal Opinion
Caracci v. Usry
District Court, E.D. Louisiana
Decided March 28, 1968No. Civ. A. No. 66-67Published
1Opinion of the Court
FINDINGS OF FACT
COMISKEY, District Judge.
This is a civil action for the refund of federal excise taxes (cabaret taxes), assessed interest, and penalties for the quarter beginning October 1, 1959, and ending December 31, 1959, in the amount of $895.43, which plaintiff contends was erroneously and illegally assessed and collected by the defendant. The United States, as intervenor, has sued for the balance of the assessment of excise taxes (cabaret taxes), assessed interest, and penalties for the period beginning July 1, 1956, and ending September 30, 1962, in the amount of $87,334.65.
The…
2Cases cited9 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. Herbert D. Hover, Doing Business as Ciro'sCourt of Appeals for the Ninth Circuit · 1959
- Estate Of J. O. Willett, DeceasedCourt of Appeals for the Fifth Circuit · 1966
- Duffin v. DuffinDistrict Court, S.D. California · 1956
- McKenzie v. MaloneyDistrict Court, D. Oregon · 1946
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