GODWIN v. BROWN

No. 15790.

249 F.2d 356 (1957)

Olin S. GODWIN, District Director of Internal Revenue, William D. Self, and United States of America, Intervenor, Appellants, v. William J. BROWN, d/b/a Tia Wanna Club, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied December 11, 1957.


Attorney(s) appearing for the Case

George F. Lynch, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., and Osro Cobb, U. S. Atty., and James W. Gallman, Asst. U. S. Atty., Little Rock, Ark., on the brief) for appellants.

D. D. Panich and William H. Bowen, Little Rock, Ark., for appellee.

Before SANBORN, WOODROUGH and JOHNSEN, Circuit Judges.


WOODROUGH, Circuit Judge.

This action was brought to recover refunds of so-called cabaret taxes for the period April 1, 1950 through December 31, 1953. During that time the taxpayer operated a public restaurant which afforded its patrons music by juke box and dancing privileges, located in Little Rock, Arkansas, known as the Tia Wanna Club. The dancing was permitted only from 8:00 P.M. until closing.

The plaintiff filed timely cabaret tax returns for the periods...

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