MA-KING PRODUCTS CO. v. BLAIR

No. 3254.

3 F.2d 936 (1925)

MA-KING PRODUCTS CO. v. BLAIR, Com'r of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

February 9, 1925.


Attorney(s) appearing for the Case

Louis Little, of Pittsburgh, Pa., and B. D. Oliensis and Francis Shunk Brown, both of Philadelphia, Pa., for appellant.

Walter Lyon, U. S. Atty., and George V. Moore, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., for appellee.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and BODINE, District Judge.


BUFFINGTON, Circuit Judge.

In the court below the Ma-King Products Company, a corporate citizen of New Jersey, filed a bill in equity against David H. Blair, Commissioner of Internal Revenue. It alleged it had duly made application, accompanied by proper bond, to said commissioner for a permit to operate an alcohol denaturing plant; that under the law he was empowered and authorized to grant such permit, but he had "arbitrarily, illegally, and without any reason or...

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