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AVALON AMUSEMENT CORPORATION v. UNITED STATES

No. 9462.

165 F.2d 653 (1948)

AVALON AMUSEMENT CORPORATION v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

January 28, 1948.

Attorney(s) appearing for the Case

Q. H. Hale, T. H. Skemp and R. E. Nietsch, all of La Crosse, Wis., for appellant.

Theron L. Caudle, Asst. Atty. Gen., Helen R. Carloss, George A. Stinson, John P. Wenchell, II and Hilbert P. Zarky, Assts. to Atty. Gen., and Charles H. Cashin, U. S. Atty., of Madison, Wis., for appellee.

Before SPARKS, KERNER, and MINTON, Circuit Judges.

MINTON, Circuit Judge.

This case presents two questions: whether the plaintiff-appellant's dance hall is a "roof garden, cabaret, or other similar place furnishing a public performance for profit" within the meaning of Section 1700 (e) (1) of the Internal Revenue Code,1 and secondly, whether the checkroom service for which the plaintiff receives a charge is a service subject to the tax. Only the tax on the checkroom service is involved...

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