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LETHERT v. CULBERTSON'S CAFE, INC.

No. 16978.

313 F.2d 506 (1963)

George O. LETHERT, District Director of Internal Revenue, Appellant, v. CULBERTSON'S CAFE, INC., Appellee.

United States Court of Appeals Eighth Circuit.

January 29, 1963.

Attorney(s) appearing for the Case

John Piper, Atty., Tax Division, Dept. of Justice, Washington, D. C., for appellant. Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Daniel K. Mayers, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., and Miles W. Lord, U. S. Atty., Minneapolis, Minn., and Murray L. Galinson, Asst. U. S. Atty., Minneapolis, Minn., were on the brief.

Donald F. Pratt, Minneapolis, Minn., for appellee and Dwain M. Ewing, Minneapolis, Minn., was with him on the brief.

Before SANBORN, BLACKMUN and RIDGE, Circuit Judges.

BLACKMUN, Circuit Judge.

Culbertson's Cafe, Inc., by this action, seeks recovery of additional federal cabaret excise taxes assessed against it and paid for the calendar quarter ended June 30, 1956. The case presents the narrow and perhaps first impression issue whether the tax reaches payments made during cabaret status for items and service supplied by the establishment before it attained that status. The taxpayer prevailed in the district court. Although the amount...

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