BILLEN v. UNITED STATES

No. 6174.

273 F.2d 667 (1960)

Fred J. BILLEN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

January 5, 1960.


Attorney(s) appearing for the Case

John E. Marshall, Oklahoma City, Okl., for appellant.

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., and Paul W. Cress, U. S. Atty., and Leonard L. Ralston, Asst. U. S. Atty., Oklahoma City, Okl., of counsel, were with her on the brief), for appellee.

Before MURRAH, Chief Judge, BREITENSTEIN, Circuit Judge, and CHRISTENSON, District Judge.


BREITENSTEIN, Circuit Judge.

The issue is the liability of appellant Billen for the federal cabaret tax because of his operation of an establishment known as the Corn Crib at Oklahoma City. Billen paid the tax for the years involved and then sued to recover the amounts so paid. He appeals from an adverse judgment.1

Billen has operated the Corn Crib since 1948. A sign on the building read...

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