UNITED STATES v. FROST

No. 7904.

80 F.2d 341 (1935)

UNITED STATES v. FROST et al.

Circuit Court of Appeals, Fifth Circuit.

December 13, 1935.


Attorney(s) appearing for the Case

W. A. Tarver, Chief Counsel, Taxes and Penalties Unit, Department of Justice, of Washington, D. C., and Douglas W. McGregor, U. S. Atty., and Brian S. Odem, Asst. U. S. Atty., both of Houston, Tex., for the United States.

A. D. Dyess, of Houston, Tex., and Nat B. King, of Laredo, Tex., for appellee.

Before FOSTER and HUTCHESON, Circuit Judges, and STRUM, District Judge.


HUTCHESON, Circuit Judge.

This appeal is from a judgment denying recovery on a bond given in connection with a permit for the withdrawal of alcohol, free of tax, for use in a hospital.

It tests whether the suit is in effect either for a tax, and subject to the limitation for such suits provided by old section 105, new section 1432 (a), title 26, U.S.C.A.,1 or a penalty suit and subject to the limitation for such suits under section...

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