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FILESI v. UNITED STATES

No. 9775.

352 F.2d 339 (1965)

Alfred FILESI, individually and trading as "Jolly Tavern," Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided October 29, 1965.

Attorney(s) appearing for the Case

Stanley Scherr, Baltimore, Md. (Robert V. Lazzaro, Baltimore, Md., on brief), for appellant.

Robert H. Solomon, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, and Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., on brief), for appellee.

Before BOREMAN and J. SPENCER BELL, Circuit Judges, and LARKINS, District Judge.

BOREMAN, Circuit Judge.

The Commissioner of Internal Revenue, asserting that the Jolly Tavern located at Glen Burnie, Maryland, had been operated as a cabaret because dancing had been permitted to the music of a juke box,1 assessed deficiencies in cabaret excise taxes, penalties and interest in the amount of $46,567.28 against the taxpayer, Alfred Filesi, based on the receipts from the operation of the tavern.2

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