Court of Appeals for the Fourth Circuit June 10, 1963, 8930_1 (Conrad A. Fischer v. United States)

PER CURIAM.

The taxpayer, Fischer, filed an action for refund of cabaret taxes paid in the first two quarters of 1958. The United States filed a counterclaim for deficiencies of cabaret tax, which it claimed to be due for earlier years. The taxpayer has appealed from the judgment entered in favor of the United States upon the verdict of a jury to which all factual issues were submitted.