No. 18877.

302 F.2d 158 (1962)

M. S. STEVENS and wife, Margurette Stevens, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

April 25, 1962.

Attorney(s) appearing for the Case

James A. Stockard, Edward B. Winn, Lane, Savage, Counts & Winn, Dallas, Tex., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Michael I. Smith, Lee A. Jackson, Thomas H. McPeters, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., W. E. Smith, Asst. U. S. Atty., Dallas, Tex., W. B. West, III, U. S. Atty., Fort Worth, Tex., for appellee.

Before BROWN, WISDOM and BELL, Circuit Judges.

WISDOM, Circuit Judge.

"The Round-Up" in Dallas, Texas, features a hill-billy band and advertises that it has "the largest dance floor in the southwest". The appellants, owners of The Round-Up, bring this refund action to recover the federal cabaret tax1 assessed against them. Their right to a refund depends on whether The Round-Up comes within a clause exempting "a ballroom, dance hall, or other similar place where the serving or selling...

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