BUSH'S, INC. v. UNITED STATES

No. 12817.

277 F.2d 780 (1960)

BUSH'S, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

April 29, 1960.


Attorney(s) appearing for the Case

C. M. Raemer, U. S. Atty., East St. Louis, Ill., Charles K. Rice, Asst. Atty. Gen., Tax Division, Arthur I. Gould, Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., James B. Moses, Asst. U. S. Atty., East St. Louis, Ill., for appellant.

Harold G. Baker, Jr., John M. Ferguson, East St. Louis, Ill., Wagner, Conner, Ferguson, Bertrand & Baker, East St. Louis, Ill., of counsel, for appellee.

Before DUFFY, SCHNACKENBERG and KNOCH, Circuit Judges.


KNOCH, Circuit Judge.

Plaintiff sued to recover "cabaret" taxes and interest thereon, imposed pursuant to Section 1700(e), Internal Revenue Code of 1939, 26 U.S.C.A. § 1700(e), and Section 4231, Internal Revenue Code of 1954, 26 U.S.C.A. § 4231. During the period from December 1, 1951, to September 30, 1955, plaintiff operated an establishment which comprised several dining rooms and bars.

Taxable entertainment was not offered in all of these. We...

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