KALINER v. BLAIR

No. 3754.

26 F.2d 46 (1928)

KALINER v. BLAIR, Commissioner of Internal Revenue et al.

Circuit Court of Appeals, Third Circuit.

April 24, 1928.


Attorney(s) appearing for the Case

Nochem S. Winnet, of Philadelphia, Pa., for appellant.

Warren C. Graham, of Philadelphia, Pa., for appellees.

Before WOOLLEY and DAVIS, Circuit Judges, and BODINE, District Judge.


WOOLLEY, Circuit Judge.

The complainant held a drug store permit which authorized him to withdraw and sell certain quantities of alcohol and whisky in stated periods under the provisions of the National Prohibition Act (27 USCA) and regulations of the Treasury Department. He was, of course, required by the law to observe its provisions generally and was required by the regulations particularly to keep records of all liquors withdrawn and sold and have them available...

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