MILLER v. UNITED STATES

No. 13324.

296 F.2d 457 (1961)

Herschell MILLER and Ross Miller, d/b/a Silver Palm, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

December 7, 1961.


Attorney(s) appearing for the Case

Robert J. Downing, Robert G. Lussier, Chicago, Ill. (Raskin & Downing, Chicago, Ill., of counsel), for plaintiffs-appellants.

Lee A. Jackson, Chief, Appellate Section, Robert L. Waters, Atty., U. S. Dept. of Justice, Washington, D. C., James P. O'Brien, U. S. Atty., Chicago, Ill., Louis F. Oberdorfer, Asst. Atty. Gen., Melva M. Graney, Atty., Dept. of Justice, Washington, D. C., Harvey M. Silets, Asst. U. S. Atty., Chicago, Ill., for defendant-appellee.

Before CASTLE, KILEY and SWYGERT, Circuit Judges.


SWYGERT, Circuit Judge.

Plaintiffs, Hershell Miller and Ross Miller, sued to recover the sum of $2,406.03 — later amended to $2,981.82 — plus interest from the United States for taxes alleged to have been illegally collected as cabaret taxes pursuant to Section 1700(e), Internal Revenue Code of 1939 (26 U.S.C. § 1700(e)), assessed for the period November 1, 1949, through May 31, 1953. The government counter-claimed, based on its assessments for...

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