LIGGETT & MYERS CO. v. U.S.

No. 161.

299 U.S. 383 (1937)

LIGGETT & MYERS TOBACCO CO. v. UNITED STATES.

Supreme Court of United States.

Decided January 4, 1937.


Attorney(s) appearing for the Case

Mr. Henry F. Long, with whom Mr. Paul A. Dever, Attorney General of Massachusetts, was on the brief, for petitioners.

Mr. J.P. Jackson, with whom Solicitor General Reed, Assistant Attorney General Jackson, and Messrs. Sewall Key and Charles A. Horsky were on the brief, for the United States.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

These test suits, brought in the Court of Claims and based upon the same facts, seek to establish the right of some petitioner to recover the value of Internal Revenue stamps — $17.28 — affixed by Liggett and Myers Tobacco Company to four boxes containing ninety-six pounds of tobacco, which it manufactured and sold to Massachusetts for free distribution...

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