WHITE ROCK MINERAL SPRINGS CO. v. EDWARDS


23 F.2d 539 (1928)

WHITE ROCK MINERAL SPRINGS CO. v. EDWARDS, Collector of Internal Revenue.

District Court, S. D. New York.


Attorney(s) appearing for the Case

O'Brien, Boardman, Fox, Memhard & Early, Morgan J. O'Brien, Jr., and Isidor Bregoff, all of New York City, for plaintiff.

Charles H. Tuttle, U. S. Atty., and Samuel C. Coleman, Asst. U. S. Atty., both of New York City, for defendant.


GODDARD, District Judge.

Motion by defendant to dismiss complaint, on the ground that it does not set forth a cause of action.

Plaintiff is a corporation engaged in the business of dispensing carbonated spring water and the manufacturing and dispensing of ginger ale, both being known in the trade as "White Rock" beverages. The sales of these beverages concededly were subject to the tax imposed by section 628 of title VI of the Revenue Act of 1918 (Comp. St...

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