Myron's Ballroom v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW (REFUND OF INCOME TAXES TO MYRON’S BALLROOM RESTAURANT AND COCKTAIL BAR BUSINESS)

Pursuant to Rule 52(a) of the Federal Rules of Civil Procedure, and Rule 7 of the Rules of the Central District of California, the Court makes the following findings of fact and conclusions of law after trial upon the facts without a jury.

FINDINGS OF FACT

1. This is an action for refund of Federal Income Taxes paid by the plaintiffs for the fiscal years ending September 30, 1966, 1967 and 1968.

2. Plaintiffs, Myron’s Ballroom (Ballroom) and Myron’s Enterprises (Enterprises) are each corporations which were incorporated in the State of California on the respective dates of August 31, 1955, and December 31, 1957.

3. The business function of Ballroom is the operation of a restaurant and cocktail bar business. The business function of Enterprises is the operation of a ballroom for amusement, entertainment and diversification to the public. The principal place of business of both Ballroom and Enterprises is located at 1024 South Grand Avenue in Los Angeles, California. Mrs. Myrna Myron is the sole shareholder of both Ballroom and Enterprises since their…