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Riddell v. La Jolla Casa De Manana

United States Court of Appeals, Ninth Circuit
Sep 22, 1953
206 F.2d 925 (9th Cir. 1953)

Summary

In Riddell v. La Jolla Casa de Manana, 9 Cir., 206 F.2d 925, it was ruled that the cabaret tax did not apply to refreshments purchased by plaintiff's patrons after twelve midnight, the time at which the entertainment ceased.

Summary of this case from Eddy Brothers, Inc. v. United States

Opinion

No. 13662.

September 22, 1953.

Appeal from the United States District Court for the Southern District of California, Central Division; Wm. Bryne, Judge.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, John J. Kelley, Jr., Sp. Assts. to Atty. Gen., Alonzo Watson, Sp. Asst. to Atty. Gen., Washington, D.C., Walter S. Binns, U.S. Atty., E.H. Mitchell and Edward R. McHale, Asst. U.S. Attys., Los Angeles, Cal., for appellant.

W.I. Titus, Los Angeles, Cal., Harry B. Jones, and R.B. Hooper, Seattle, Wash., for appellee.

Before HEALY, BONE, and POPE, Circuit Judges.


The judgment is affirmed for the reasons given in the opinion of the trial court, D.C., 106 F. Supp. 132.


Summaries of

Riddell v. La Jolla Casa De Manana

United States Court of Appeals, Ninth Circuit
Sep 22, 1953
206 F.2d 925 (9th Cir. 1953)

In Riddell v. La Jolla Casa de Manana, 9 Cir., 206 F.2d 925, it was ruled that the cabaret tax did not apply to refreshments purchased by plaintiff's patrons after twelve midnight, the time at which the entertainment ceased.

Summary of this case from Eddy Brothers, Inc. v. United States
Case details for

Riddell v. La Jolla Casa De Manana

Case Details

Full title:Robert A. RIDDELL, Collector of Internal Revenue for the Sixth Collection…

Court:United States Court of Appeals, Ninth Circuit

Date published: Sep 22, 1953

Citations

206 F.2d 925 (9th Cir. 1953)

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