UNITED STATES v. LA FRANCA

No. 74.

282 U.S. 568 (1931)

UNITED STATES v. LA FRANCA.

Supreme Court of United States.

Decided February 24, 1931.


Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. John J. Byrne and Paul D. Miller were on the brief, for the United States.

Mr. E. Howard McCaleb, Jr., with whom Mr. E. Howard McCaleb was on the brief, for respondent.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

Respondent was sued in a federal district court for non-payment of taxes and penalties. The petition alleged that he had sold intoxicating liquor at various times in his restaurant, and by reason thereof had become a retail liquor dealer and incurred liabilities as follows: In the sum of $37.50, retail liquor dealer's tax under R.S. § 3244 for a period of nine months, doubled under § 35,

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