FINDINGS OF FACT
COMISKEY, District Judge.
This is a civil action for the refund of federal excise taxes (cabaret taxes), assessed interest, and penalties for the quarter beginning October 1, 1959, and ending December 31, 1959, in the amount of $895.43, which plaintiff contends was erroneously and illegally assessed and collected by the defendant. The United States, as intervenor, has sued for the balance of the assessment of excise taxes (cabaret taxes...
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