SCHRADER v. O'MALLEY

Civ. No. 17-52.

119 F.Supp. 627 (1954)

SCHRADER et al. v. O'MALLEY.

United States District Court D. Nebraska, Omaha Division.

March 29, 1954.


Attorney(s) appearing for the Case

A. P. Madgett and James D. Conway Hastings, Neb., for plaintiffs.

Donald R. Ross, U. S. Atty., Omaha, Neb. (H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Fred J. Neuland, Sp. Assts. to Atty. Gen., Donald R. Ross, U. S. Atty., Dist of Nebraska, Omaha, Neb., on the brief), for defendant.


DONOHOE, Chief Judge.

This is an action by plaintiffs to recover $300.15, representing cabaret tax, penalty and interest, assessed and collected by the Collector of Internal Revenue in this district for the month of August, 1950, under the provisions of Section 1700(e), Internal Revenue Code, 26 U.S. C.A. § 1700(e). A timely claim for refund was filed and all conditions precedent to institution of this action by plaintiffs have been satisfied. See 26 U.S.C.A...

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