HECKMAN & CO. v. I. S. DAWES & SON CO.

No. 4310.

12 F.2d 154 (1926)

HECKMAN & CO., Inc., v. I. S. DAWES & SON CO., Inc.

Court of Appeals of District of Columbia.

Decided April 5, 1926.


Attorney(s) appearing for the Case

Morris Simon, L. Koenigsberger, and Eugene Young, all of Washington, D. C., for appellant.

Levi Cooke and G. R. Beneman, both of Washington, D. C., and William W. Armstrong, of Rochester, N. Y., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.


ROBB, Associate Justice.

Appeal from a decree in the Supreme Court of the District, dismissing plaintiff's bill, seeking recovery of money alleged to have been paid under a mistake of law. The averments of the bill are in substance as follows: The Commissioner of Internal Revenue promulgated a regulation construing section 628 of the Revenue Act of 1918 (40 Stat. 1116 [Comp. St. Ann. Supp. 1919, § 6161½d]) as imposing upon manufacturers of cider a tax equal...

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