LUNA v. CAMPBELL

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases