LEEB v. UNITED STATES


16 F.2d 937 (1926)

LEEB et al. v. UNITED STATES.

District Court, S. D. New York.

October 7, 1926.


Attorney(s) appearing for the Case

Benjamin A. Levett, of New York City (Wm. E. Russell, of New York City, of counsel), for petitioners.

Emory R. Buckner, U. S. Atty., and Thomas J. Crawford, Asst. U. S. Atty., both of New York City.


GODDARD, District Judge.

This is an action brought by the plaintiffs, Batjer & Co., against the United States, to recover the sum of $3,699.20 and $480, with interest on these amounts, alleged to have been erroneously and illegally assessed and collected as internal revenue taxes upon certain distilled spirits under the provisions of section 604 of the Revenue Act of 1918, approved February 24, 1919 (Comp. St. § 5986j), commonly known as "floor tax."

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