Jules Hairstylists of Maryland, Inc. v. United States, 11569.

Decision Date12 January 1968
Docket NumberNo. 11569.,11569.
Citation389 F.2d 389
PartiesJULES HAIRSTYLISTS OF MARYLAND, INC., a Maryland Corporation, and Jules Hairstylists, Inc., a District of Columbia Corporation, and Jules Hairstylists of Virginia, Inc., a Virginia Corporation, Appellants, v. UNITED STATES of America and Irving Machiz, appellees.
CourtU.S. Court of Appeals — Fourth Circuit

Harry S. Shapiro, Baltimore, Md., for appellants.

Karl Schmeidler, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Crombie J. D. Garrett, Attorneys, Department of Justice, and Stephen H. Sachs, U. S. Atty., on brief), for appellees.

Before BOREMAN and WINTER, Circuit Judges, and MERHIGE, District Judge.

PER CURIAM:

We affirm on the memorandum opinion of the district court.1

Affirmed.

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14 cases
  • Hartman v. Switzer, Civ. A. No. 73-788.
    • United States
    • U.S. District Court — Eastern District of Pennsylvania
    • 21 Mayo 1974
    ...action to bar the collection of taxes. Jules Hairstylists of Maryland v. United States, 268 F. Supp. 511 (Md.1967) aff'd, 389 F.2d 389 (4 Cir. 1968) cert. den. 391 U.S. 934, 88 S.Ct. 1847, 20 L.Ed.2d 854 (1968). This section was enacted to permit the United States to lay and collect taxes w......
  • STATE OF CAL. BY & THROUGH YOUNGER v. Blumenthal
    • United States
    • U.S. District Court — Eastern District of California
    • 3 Octubre 1978
    ...(three-judge court); and Jules Hairstylists of Maryland, Inc. v. United States, 268 F.Supp. 511, 515 (D.Md.1967), aff'd, 389 F.2d 389 (4th Cir.), cert. denied 391 U.S. 934, 88 S.Ct. 1847, 20 L.Ed.2d 1854 (1968). Since the Bob Jones and Americans United decisions the D.C. Circuit has held, a......
  • Silbert v. United States
    • United States
    • U.S. District Court — District of Maryland
    • 15 Agosto 1968
    ...also Jules Hairstylists of Maryland v. United States, 268 F.Supp. 511 (D.Md. 1967), aff'd. per curiam by the Fourth Circuit on January 12, 1968, 389 F.2d 389. ...
  • Bob Jones University v. Simon 8212 1470
    • United States
    • U.S. Supreme Court
    • 15 Mayo 1974
    ...808 (CA7 1942); McGlotten v. Connally, supra; Jules Hairstylists of Maryland, Inc. v. United States, 268 F.Supp. 511 (Md.1967), aff'd, 389 F.2d 389 (CA4), cert. denied, 391 U.S. 934, 88 S.Ct. 1847, 20 L.Ed.2d 854 (1968). Petitioner cites these cases in response to the Service's reliance on ......
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