No. 19188.

302 F.2d 166 (1962)

Cecil S. LUNA, Appellant, v. Ellis CAMPBELL, Jr., District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

April 25, 1962.

Attorney(s) appearing for the Case

Earl Luna, McCulloch, Ray, Rembert, Luna & Trotti, Dallas, Tex., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Michael I. Smith, Atty., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Robert L. Waters, Attys., Dept. of Justice, Washington, D. C., Barefoot Sanders, Jr., U. S. Atty., Dallas, Tex., Joseph McElroy, Jr., Asst. U. S. Atty., Ft. Worth, Tex., for appellee.

Before BROWN, WISDOM and BELL, Circuit Judges.

WISDOM, Circuit Judge.

This appeal is the twin to Stevens v. United States, 302 F.2d 158. Both cases involve the application of the cabaret tax imposed by Sections 4231 and 4232 of the Internal Revenue Code of 1954, 26 U.S. C.A. §§ 4231, 4232. The appellant in this suit owns and operates the New Bridgeport Club in Dallas, Texas. He seeks a refund of taxes assessed against him for the period July 1 through September 30, 1957...

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