123 EAST FIFTY-FOURTH STREET v. UNITED STATES

No. 308, Docket 20241.

157 F.2d 68 (1946)

123 EAST FIFTY-FOURTH STREET, Inc., v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

July 15, 1946.


Attorney(s) appearing for the Case

John F. X. McGohey, U. S. Atty., of New York City (Stanley H. Lowell, of New York City, of counsel), for appellant.

Benet Polikoff, of New York City (Jack Clareman, of Brooklyn, N. Y., of counsel), for appellee.

Before L. HAND, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

After trial by court, judgment for the plaintiff for $7,629.53 and interest was entered in a suit brought in the District Court for the Southern District of New York to recover excise taxes paid and the defendant has appealed.

The facts were stipulated and are as follows: The appellee has operated a restaurant and bar at 123 East 54th St., in the City of New York since January 2, 1942. Shortly after it began doing business it was advised...

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