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HOSTETLER v. WOODWORTH

No. 9187.

28 F.2d 1003 (1928)

HOSTETLER v. WOODWORTH, Collector of Internal Revenue.

District Court, E. D. Michigan, S. D.

November 12, 1928.

Attorney(s) appearing for the Case

MacKay, Wiley, Streeter, Smith & Tucker, of Detroit, Mich., for relator.

John R. Watkins, U. S. Dist. Atty., and Charles B. W. Aldrich, Asst. U. S. Dist. Atty., both of Detroit, Mich., for respondent.

TUTTLE, District Judge.

Plaintiff, a duly licensed osteopathic physician under the laws of Michigan, on September 17, 1928, made application to respondent, the Honorable Fred L. Woodworth, collector of internal revenue of the United States for the First district of Michigan, for registration under the Harrison Narcotic Act (26 USCA § 691 et seq.), so-called, and offered to pay the federal tax therefor. The collector declined to receive the money or to allow the...

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