Roberto v. United States

OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW

LEVET, District Judge.

This is an action to recover $250.00 paid by plaintiff under protest in partial satisfaction of a cabaret excise tax assessment levied by the District Director of Internal Revenue in the amount of $164,741.77 for the calendar periods from July 1, 1958 through December 31, 1961. The United States counterclaims for the unpaid balance of the as*864sessment, including penalties and interest in the amount of $164,491.77.

The case was tried to the court on November 6, 1972.

After hearing the testimony of the parties, examining the…