1. Home
  2. Browse Decisions
  3. F.2d
  4. 30 F.2d
  5. 30 F.2d 219 (1929)
 

HABERLE CRYSTAL SPRINGS BREWING CO. v. CLARKE

No. 89.

30 F.2d 219 (1929)

HABERLE CRYSTAL SPRINGS BREWING CO. v. CLARKE, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 14, 1929.

Attorney(s) appearing for the Case

Welch & Welch, of Syracuse, N. Y. (Arthur A. Ballantine and George E. Cleary, both of New York City, of counsel), for plaintiff in error.

Oliver D. Burden, U. S. Atty., of Syracuse, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of counsel), for defendant in error.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

SWAN, Circuit Judge.

The plaintiff is a New York corporation, which during its fiscal year ending May 31, 1919, and for many years prior thereto, was profitably engaged in the manufacture and sale of lager beer and ale. Its taxes for 1919 were computed without allowing any deduction for obsolescence of its good will, due to the imminence of national prohibition legislation. Such taxes were paid under protest, a claim for refund was filed and rejected, and this action...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases