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ROSS v. HAYES

No. 21134.

337 F.2d 690 (1964)

A. C. ROSS, as District Director of Internal Revenue for the Collection District of Georgia, Appellant, v. E. F. HAYES and I. C. Peterson, d/b/a The Covered Wagon, Appellee.

United States Court of Appeals Fifth Circuit.

October 30, 1964.

Attorney(s) appearing for the Case

Crombie J. D. Garrett, Atty., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaten Clemmons, Asst. U. S. Atty., Atlanta, Ga., Robert N. Anderson, Atty., John B. Jones, Jr., Acting Asst. Atty. Gen., Dept. of Justice, Washington, D. C., for appellant.

James R. Harper, Atlanta, Ga., for appellee.

Before BROWN and BELL, Circuit Judges, and SPEARS, District Judge.

GRIFFIN B. BELL, Circuit Judge:

Taxpayers instituted this action for refund of cabaret taxes allegedly overpaid for the third quarters of 1953 and 1957. The United States counterclaimed for cabaret taxes allegedly due for 1954-56 and the first two quarters of 1957.1 Section 4232 of the Internal Revenue Code of 1954 exempts from the cabaret tax imposed by § 4231 "any ballroom, dance hall,...

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