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DISTINCTIVE THEATRES OF COLUMBUS v. LOOKER

Civ. No. 4353.

165 F.Supp. 410 (1958)

DISTINCTIVE THEATRES OF COLUMBUS, Inc., Plaintiff, v. Nathaniel LOOKER, District Director of Internal Revenue, Defendant.

United States District Court S. D. Ohio, E. D.

July 17, 1958.

Attorney(s) appearing for the Case

Roger K. Powell, Columbus, Ohio, for plaintiff.

Hugh K. Martin, U. S. Atty., Gerald L. Stanley, Asst. U. S. Atty., Columbus, Ohio, for defendant.

CECIL, District Judge.

This case was submitted to the Court upon the pleadings, stipulation of facts, briefs of counsel and motions of the respective parties for summary judgment. The plaintiff seeks to recover from the Government approximately $4,000. which it claims was illegally collected as an amusement tax.

The question arises out of the manner in which the plaintiff operated the Little Theatre in Columbus, Ohio, for the period in question. During this...

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