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...

Let's get started


Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases