U.S. Court of Appeals for the Fifth Circuit, 1967

R. J. Rausaw and Morris J. Merritt v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided May 4, 1967 · Hutcheson, Goldberg, Dyer

376 F.2d 154; 19 A.F.T.R.2d (RIA) 1978; 1967 U.S. App. LEXIS 6516 (Federal Reporter, Second Series)

Counsel

Dougal C. Pope, Houston, Tex., for appellants., Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Lee A. Jackson, Meyer Roth-wacks, Harold C. Wilkenfeld, Lawrence B Silver, Attys., Dept, of Justice, Washington, D. C., Morton L. Susman, U. S. Atty., Houston, Tex., James R. Gough, Asst. U. S. Atty., for appellee.

Cases that cite this one

1 later published case cites this decision.

State v. L. H. (Fla. Dist. Ct. App. 1980)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

The sole question presented by this appeal is whether the filing of an excise tax return reflecting liability for admission taxes was sufficient to constitute a cabaret tax return in order to start the statute of limitations to run. It would serve no useful purpose for us to further canvass the issue which the district judge, in a thoroughgoing opinion reported at 253 F.Supp. 528, correctly determined against the taxpayer.

The judgment is affirmed.

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