PEONY PARK v. O'MALLEY

Nos. 15266-15274.

223 F.2d 668 (1955)

PEONY PARK, Inc., Appellant, v. George W. O'MALLEY, Collector of Internal Revenue, Appellee. Geraldine L. WEBBER, Appellant, v. George W. O'MALLEY, Collector of Internal Revenue, Appellee. Glen WEBBER and Arthur F. Schmidt, Appellants, v. George W. O'MALLEY, Collector of Internal Revenue, Appellee. Blanche E. KING and Harry H. King, Appellants, v. George W. O'MALLEY, Collector of Internal Revenue, and D. V. Gordon, Director of Internal Revenue, Appellees. PAULEY LUMBER COMPANY, Appellant, v. George W. O'MALLEY, Collector of Internal Revenue, and D. V. Gordon, Director of Internal Revenue, Appellees. V. C. SLOAN and E. H. Sheffert, Appellants, v. UNITED STATES of America and George W. O'Malley, Former Collector of Internal Revenue for the District of Nebraska, Appellees. Robert L. FERGUSON, Richard D. Ferguson, Roberta Ferguson, William L. Ferguson, and Robert J. Ferguson, d/b/a King's Ballroom, Appellants, v. UNITED STATES of America, Appellee. Frank SCHAMP, Robert Schamp and Richard Schamp d/b/a East Hills Club, Appellants, v. UNITED STATES of America, Appellee. HOWELLS VOLUNTEER FIRE DEPARTMENT, a Corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

June 24, 1955.


Attorney(s) appearing for the Case

William J. Hotz, Omaha, Neb. (William J. Hotz, Jr., Omaha, Neb., was with him on the brief), for appellants.

Harry Marselli, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, and George F. Lynch, Sp. Assts. to the Atty. Gen., and Donald R. Ross, U. S. Atty., Omaha, Neb., were on the brief), for appellees.

Before SANBORN, JOHNSEN, and VAN OOSTERHOUT, Circuit Judges.


VAN OOSTERHOUT, Circuit Judge.

The appellants, hereinafter called the taxpayers, have appealed from final judgments of the District Court, memorandum opinion reported in 121 F.Supp. 690, dismissing their petitions for refund of cabaret taxes assessed pursuant to § 1700 (e) (1), Title 26, U.S.C. 1946 Edition,1 and paid. These appeals which involve common questions of law were consolidated by stipulation...

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