SUNNY BROOK DISTILLERY CO. v. UNITED STATES

No. L-515.

48 F.2d 976 (1931)

SUNNY BROOK DISTILLERY CO. v. UNITED STATES.

Court of Claims.

April 13, 1931.


Attorney(s) appearing for the Case

Levi Cooke, of Washington, D. C. (Cooke & Beneman, of Washington, D. C., on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

The petition alleges, in substance, that the plaintiff is a corporation, and, being the owner of a certain number of cases of distilled spirits which it had produced on its premises, paid taxes thereon at the rate of $6.40 per proof gallon in the year 1919; that Congress, by an act approved February 11, 1925 (43 Stat. 860 [26 USCA § 150]), authorized the Commissioner of Internal Revenue to refund all taxes paid by the plaintiff in excess of $2.20...

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