REGAL DRUG CORP. v. WARDELL

No. 108.

260 U.S. 386 (1922)

REGAL DRUG CORPORATION v. WARDELL, UNITED STATES COLLECTOR OF INTERNAL REVENUE OF THE FIRST DISTRICT OF CALIFORNIA.

Supreme Court of United States.

Decided December 11, 1922.


Attorney(s) appearing for the Case

Mr. John W. Preston for petitioner.

Mr. Solicitor General Beck, Mrs. Mabel Walker Willebrandt, Assistant Attorney General, and Mr. Robert P. Reeder, Special Assistant to the Attorney General, for respondent.


MR. JUSTICE McKENNA delivered the opinion of the Court.

The case involves the legality of taxes, assessments or penalties under the revenue law or the National Prohibition Act, upon certain distilled spirits and liquors of the Regal Drug Corporation (herein called complainant), and the distraint of its store and the property contained therein.

The remedy sought is by injunction against respondent, Wardell, as Collector...

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