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JONES v. FOX

Civ. No. 8926.

162 F.Supp. 449 (1957)

Nathan JONES, t/a Jones' Tavern, Plaintiff, v. C. I. FOX, District Director of Internal Revenue, Defendant and United States of America, Intervenor.

United States District Court D. Maryland.

Supplemental Opinion May 26, 1958.

Addendum June 27, 1958.

Attorney(s) appearing for the Case

Bartholomew B. Coyne, Washington, D. C., for plaintiff. Leon H. A. Pierson, U. S. Atty., Wm. J. Evans, Asst. U. S. Atty., Baltimore, Md., Charles K. Rice, Asst. Atty. Gen., James P. Garland and William F. Kolbe, Attys., Dept. of Justice, Washington, D. C., for defendants.

R. DORSEY WATKINS, District Judge.

This is an action to recover fifty dollars paid by the plaintiff under protest in partial satisfaction of a cabaret excise tax assessment levied by the defendant in the amount of One Thousand, Five Hundred Fifty-eight Dollars and Ten Cents ($1,558.10) for the fourth quarter of 1954.1 The answer of the defendant District Director, which challenged the jurisdiction of this court, was coupled with a counterclaim...

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