Smith-Wynn Post No. 96, Veterans of Foreign Wars of the United States v. United States
This text of 304 F.2d 295 (Smith-Wynn Post No. 96, Veterans of Foreign Wars of the United States v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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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Cite This Page — Counsel Stack
304 F.2d 295, 9 A.F.T.R.2d (RIA) 2070, 1962 U.S. App. LEXIS 4802, Counsel Stack Legal Research, https://law.counselstack.com/opinion/smith-wynn-post-no-96-veterans-of-foreign-wars-of-the-united-states-v-ca5-1962.