Legal Opinion
Birmingham v. Geer Et Ux
Court of Appeals for the Eighth Circuit
Decided November 10, 1950No. 14140PublishedCited by 55 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
The plaintiffs, a partnership, have operated a ballroom in Fort Dodge, Iowa, since 1938, known as the Laramar Ballroom, and have always paid the federal excise tax based on their admission charges, under 26 U.S.C.A. § 1700(a) (1), but for business done by them on December 9, 1948, they were compelled to pay the cabaret tax in the amount of $44.90 under 26 U.S.C.A. § 1700(e) on the amounts paid by patrons for soft drinks, chewing gum, candy bars, ciga rettes and checkroom service. They brought this action against the Collector of Internal Revenue for refund of that…
2Cases cited6 opinions
- Avalon Amusement Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1948
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- Geer v. BirminghamDistrict Court, N.D. Iowa · 1950
- Grain Belt Supply Co. v. Commissioner of Internal Rev.Court of Appeals for the Eighth Circuit · 1940
- United States v. KelleyCourt of Appeals for the Eighth Circuit · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Larry Howard Homan v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
- 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
50 more not listed; retrieve them via the Exa API.