Legal Opinion
United States v. Eddy Brothers, Inc.
Court of Appeals for the Eighth Circuit
Decided June 27, 1961No. 16626PublishedCited by 19 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an action brought by plaintiff to recover excise tax in the form of cabaret tax assessed against and paid by plaintiff for the period from November 1, 1950, through December 31, 1954, aggregating $22,176.59. Timely claim for refund was filed and denied. Jurisdiction is established. The court entered judgment for plaintiff. (Memorandum opinion is reported at 184 F.Supp. 450.) This appeal followed.
The issue presented is whether plaintiff is subject to cabaret excise tax under § 1700(e), I.R.C.1939, 26 U.S.C.A. § 1700(e), on amounts paid by patrons for food…
2Cases cited11 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- United States v. Herbert D. Hover, Doing Business as Ciro'sCourt of Appeals for the Ninth Circuit · 1959
- La Jolla Casa De Manana v. RiddellDistrict Court, S.D. California · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Curtis T. Busse and Myrtle Busse v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Russell v. United StatesDistrict Court, N.D. Illinois · 1966
- Merchants Industrial Bank, a Corporation Organized and Existing Under the Laws of the State of Colorado v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Keasler v. United StatesDistrict Court, E.D. Arkansas · 1984
14 more not listed; retrieve them via the Exa API.