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UNITED STATES v. COVEY GAS & OIL

No. 3664.

171 F.2d 213 (1948)

UNITED STATES v. COVEY GAS & OIL.

United States Court of Appeals Tenth Circuit.

December 2, 1948.

Attorney(s) appearing for the Case

Helen Goodner, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key and George A. Stinson, Sp. Assts. to Atty. Gen., and Dan B. Shields, U. S. Atty., and Scott M. Matheson, Asst. U. S. Atty., both of Salt Lake City, Utah, on the brief), for appellant.

Richard L. Bird, Jr., of Salt Lake City, Utah (Lynn S. Richards, of Salt Lake City, Utah, on the brief), for appellee.

Before PHILLIPS, Chief Judge, and BRATTON and MURRAH, Circuit Judges.

BRATTON, Circuit Judge.

The question presented in this case is whether the operator of a ballroom who regularly admits men at one rate of admission charge and women at a lower rate is required to collect from the women and make return thereof an admission tax equal in amount to that collected from the men.

Section 1700(a) of the Internal Revenue Code, 26 U.S.C.A. § 1700(a), imposes a tax at rates therein specified...

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