Smith-Wynn Post No. 96, Veterans of Foreign Wars of the United States v. United States

Fifth Circuit

Smith-Wynn Post No. 96, Veterans of Foreign Wars of the United States v. United States

304 F.2d 295, 9 A.F.T.R.2d (RIA) 2070, 1962 U.S. App. LEXIS 4802

Court of Appeals for the Fifth Circuit·Decided June 14, 1962·No. 19366_1·Published

Opinion

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” *296 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.C.A. § 4231(1) (A), (S), exempting veterans organizations from liability for the “admissions” tax. We conclude that the trial court correctly construed the pertinent statutes as denying the contentions of the taxpayer. We, therefore, affirm the judgment on the well reasoned opinion of the trial court published at D.C., 197 F.Supp. 140.

The judgment is

Affirmed.

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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” *296 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.C.A. § 4231(1) (A), (S), exempting veterans organizations from liability for the “admissions” tax. We conclude that the trial court correctly construed the pertinent statutes as denying the contentions of the taxpayer. We, therefore, affirm the judgment on the well reasoned opinion of the trial court published at D.C., 197 F.Supp. 140.

The judgment is

Affirmed.

Smith-Wynn Post No. 96, Veterans of Foreign Wars of the United States v. United States, 304 F.2d 295, 9 A.F.T.R.2d (RIA) 2070, 1962 U.S. App. LEXIS 4802 (5th Cir. 1962).

Pincite

304 F.2d 295 (Smith-Wynn Post No. 96, Veterans of Foreign Wars of the United States v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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