LORENZEN v. UNITED STATES

No. 6864.

41 F.2d 369 (1930)

LORENZEN v. UNITED STATES.

District Court, W. D. Missouri, W. D.

April 10, 1930.


Attorney(s) appearing for the Case

Allen McReynolds, of Carthage, Mo. (R. A. Mooneyham, of Carthage, Mo., on the brief), for plaintiff.

Harry L. Thomas, Asst. U. S. Atty., of Kansas City, Mo. (Wm. L. Vandeventer, U. S. Atty., of Kansas City, Mo., on the brief), for the United States.


OTIS, District Judge.

Plaintiff brings this action to recover from the United States the sum of $54,117.12, alleged by him to have been unlawfully collected September 21, 1920, as a tax upon 8,455.8 gallons of whisky which had been stored at a government warehouse at Liberal, Mo., and had previously been manufactured by the Pure Grain Distilling Company, a Missouri corporation. The tax was assessed upon the theory that the whisky in question had been removed from...

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