123 East Fifty-Fourth Street Inc v United States: 1946

(Learned Hand J dissenting) The majority affirmed a judgment for refund of cabaret taxes improperly levied in the erroneous belief that the taxpayer’s establishment qualified as a cabaret. The majority held that the limitation statute, in its then form, did not apply to cabaret taxes, which might be refunded without respect to any windfall effect or resulting unjust enrichment.
Circuit Judge Learned Hand dissented, arguing that the taxpayer in that case was barred from refund if it had charged its guests the amount of the tax for which it supposed itself liable as a separate item specifically described as a tax. Judge Hand considered the distinction as crucial whether the taxpayer had made the charge in that form, or had merely included the amount in the bills rendered without saying anything about it


Learned Hand J


157 F2d 68 (1946)


United States

Cited by:

CitedRevenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Lists of cited by and citing cases may be incomplete.


Updated: 26 July 2022; Ref: scu.640906