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JACOBY v. HOEY

No. 158.

86 F.2d 108 (1936)

JACOBY et al. v. HOEY, Collector of Internal Revenue for the Second District of New York.

Circuit Court of Appeals, Second Circuit.

November 2, 1936.

Attorney(s) appearing for the Case

Lewis Landes, of New York City (Lewis Landes, of New York City, and J. Bruce Kremer, of Washington, D. C., of counsel), for appellant.

Lamar Hardy, U. S. Atty., of New York City (Ralph E. Stone, Asst. U. S. Atty., of New York City, of counsel), for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

The appellant applied for an order enjoining the appellee from in any manner enforcing, or attempting to enforce or causing to be enforced, the collection of an assessment of an alcohol beverage tax and from in any manner seizing or attempting to seize, or causing to be seized, its property on account of the purchase, sale, or distribution of denatured alcohol. After a hearing upon complaint and affidavits, an injunction pendente lite was denied...

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