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GEORGIA ASS'N OF O. PHYSICIANS AND SURGEONS v. ALLEN

No. 56.

31 F.Supp. 206 (1940)

GEORGIA ASS'N OF OSTEOPATHIC PHYSICIANS AND SURGEONS, Inc., et al. v. ALLEN, Collector of Internal Revenue.

District Court, M. D. Georgia, Macon Division.

February 2, 1940.

Attorney(s) appearing for the Case

Carl N. Davie, of Atlanta, Ga., for plaintiffs.

T. Hoyt Davis, U. S. Atty., and H. Grady Rawls, Asst. U. S. Atty., both of Macon, Ga., for defendant.

DEAVER, District Judge.

The question in this case is whether an osteopath in this state is entitled to register with the Collector of Internal Revenue under the Harrison Narcotic Act, 26 U.S.C.A. §§ 1040-1054, 1383-1391. That act requires registration by "Physicians, dentists, veterinary surgeons, and other practitioners, lawfully entitled to distribute, dispense, give away, or administer" narcotic drugs. 26 U.S.C.A. §§ 1383, 1384. The right of...

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