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ZARZAUR v. UNITED STATES

No. 72-3422.

493 F.2d 447 (1974)

J. B. ZARZAUR, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied May 28, 1974.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Jack Warren, Meyer Rothwacks, James H. Bozarth, Attys., Tax Div., Dept. of Justice, Washington, D. C., Wayman G. Sherrer, U. S. Atty., William D. Mallard, Jr., Asst. U. S. Atty., Birmingham, Ala., for defendant-appellant.

Walter L. Mims, William G. West, Jr., Birmingham, Ala., for plaintiff-appellee.

Before BROWN, Chief Judge, and COLEMAN and DYER, Circuit Judges.

JOHN R. BROWN, Chief Judge:

We are once again confronted with the specter of the moribund cabaret tax after having thought to have laid it to a legislative and judicial rest.1 On this our second2 and perhaps hopefully last encounter with this case, we must decide whether there was sufficient evidence at the second trial to support the jury's implied finding that the...

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