UNITED STATES v. FRANKLIN

Crim. No. 22506.

170 F.Supp. 503 (1959)

UNITED STATES of America v. Louis FRANKLIN, Jerry Bloch.

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

February 17, 1959.


Attorney(s) appearing for the Case

Russell E. Ake, U. S. Atty., James C. Sennett, Jr., Asst. U. S. Atty., Cleveland, Ohio, for plaintiff.

James C. Herndon, Sam D. Bartlo, Akron, Ohio, Bennet Kleinman, Cleveland, Ohio, for defendant.


WEICK, District Judge.

The motion raises substantially the same defenses as were urged at the trial.

Briefly, it is contended that the applicable statutes (Title 26 U.S.C. § 1700(e) I.R.C. of 1939, Title 26 U.S.C. § 4231(6) I.R.C. of 1954) in imposing the cabaret tax for the periods in question require more than the combination of music and dancing privileges, namely, a public performance by a singer, comedian, juggler, etc.

Section 1700...

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