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SMITH-WYNN POST NO. 96, V. F. W. v. UNITED STATES

No. 19366.

304 F.2d 295 (1962)

SMITH-WYNN POST NO. 96, VETERANS OF FOREIGN WARS OF the UNITED STATES, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 14, 1962.

Attorney(s) appearing for the Case

Robert D. Thorington, William S. Duke, Montgomery, Ala., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Michael I. Smith, Robert N. Anderson, Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., Hartwell Davis, U. S. Atty., Montgomery, Ala., for appellee.

Before TUTTLE, Chief Judge, and RIVES and JONES, Circuit Judges.

PER CURIAM.

This appeal challenges the correctness of the decision of the trial court as to the taxability of "refreshments and other merchandise," under the "cabaret" tax provisions of Section 4231 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4231.

We have carefully considered the contentions of the appellant that the "cabaret" tax is comprehended within the terms "admissions" tax, as used in 26 U. S...

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