ETHERIDGE v. UNITED STATES

No. 16520.

300 F.2d 906 (1962)

Hilton M. ETHERIDGE and Herman Savage, t/a Starlite Restaurant, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals District of Columbia Circuit.

Decided March 15, 1962.


Attorney(s) appearing for the Case

Mr. Samuel C. Klein, Washington, D. C., for appellants.

Mr. Robert L. Waters, Atty., Dept. of Justice, of the bar of the Supreme Court of Alabama, pro hac vice, by special leave of court, with whom Asst. Atty. Gen. Louis F. Oberdorfer, Messrs. Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, were on the brief, for appellee. Messrs. David C. Acheson, U. S. Atty., and Douglas Kahn, Atty., Dept. of Justice, also entered appearances for appellee.

Before WILBUR K. MILLER, Chief Judge, and DANAHER and BASTIAN, Circuit Judges.


WILBUR K. MILLER, Chief Judge.

For the quarterly periods from October 1, 1954, to December 31, 1956, the appellants reported to the District Director of Internal Revenue cabaret tax liabilities aggregating $12,535.17 from the operation of their restaurant, and periodically paid the taxes disclosed by their return.

On January 31, 1958, the Director notified the appellants he had determined an additional tax liability of $31,660.55 for the nine quarters involved...

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