Legal Opinion
Alfred Filesi, Individually and Trading as "Jolly Tavern," v. United States
Court of Appeals for the Fourth Circuit
Decided October 29, 1965No. 9775PublishedCited by 26 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
The Commissioner of Internal Revenue, asserting that the Jolly Tavern located at Glen Burnie, Maryland, had been operated as a cabaret because dancing had been permitted to the music of a juke box, 1 assessed deficiencies in cabaret excise taxes, penalties and interest in the amount of $46,567.28 against the taxpayer, Alfred Filesi, based on the receipts from the operation of the tavern. 2 One assessment for the sum of $33,651.87, including penalties and interest was against Henry Muller, deceased, and Filesi, as partners, in the operation of the tavern for the period…
2Cases cited6 opinions
- The Flintkote Company, a Corporation v. Elmer Lysfjord and Walter R. Waldron, Doing Business as Aabeta Co.Court of Appeals for the Ninth Circuit · 1957
- Local Union No. 787, International Union of Electrical, Radio and MacHine Workers, Afl-Cio v. Collins Radio CompanyCourt of Appeals for the Fifth Circuit · 1963
- Thompson v. BowmanSupreme Court of the United States · 1867
- In re MalschickDistrict Court, E.D. Pennsylvania · 1914
- Newman v. McComasCourt of Appeals of Maryland · 1875
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. InnamoratiCourt of Appeals for the First Circuit · 1993
- United States v. BaroneCourt of Appeals for the First Circuit · 1997
- United States v. David M. Saks, United States of America v. James Doyle SpruillCourt of Appeals for the Fifth Circuit · 1992
- Peerless Mills, Inc. v. American Telephone and Telegraph Company, and Third-Party v. Hertz, Warner & Co., a Partnership, Third-PartyCourt of Appeals for the Second Circuit · 1975
- Dwinell's Central Neon v. Cosmopolitan Chinook HotelCourt of Appeals of Washington · 1978
21 more not listed; retrieve them via the Exa API.