CLICQUOT CLUB CO. v. UNITED STATES

No. 2634.

13 F.2d 655 (1926)

CLICQUOT CLUB CO. v. UNITED STATES.

District Court, D. Massachusetts.

June 3, 1926.


Attorney(s) appearing for the Case

Stoughton Bell and Putnam, Bell, Dutch & Santry, all of Boston, Mass., for petitioner.

Harold P. Williams, U. S. Atty., by Marcus Morton, Jr., Asst. U. S. Atty., both of Boston, Mass.


BREWSTER, District Judge.

Plaintiff brings this action at law by petition to recover a certain sum which, the plaintiff says, was illegally exacted by the collectors of internal revenue in this district as beverage taxes claimed to be due under section 628 of title 6 of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 6161½d).

The defendant has filed a motion to dismiss in the nature of a demurrer, on the ground that the facts set out in the...

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