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JOSEPH E. SEAGRAM & SONS v. SMITH

No. 7187.

113 F.2d 357 (1940)

JOSEPH E. SEAGRAM & SONS, Inc., v. SMITH, Collector of Internal Revenue.

Circuit Court of Appeals, Seventh Circuit.

June 20, 1940.

Attorney(s) appearing for the Case

Estal G. Bielby, of Lawrenceburg, Ind., and Alfred D. Van Buren, of New York City, for appellant.

Val Nolan, U. S. Atty., and B. Howard Caughran, both of Indianapolis, Ind., Julian D. Simpson, Dept. of Justice, of Washington, D. C., and Elbert H. Loyd, U. S. Treasury Dept., of Chicago, Ill., for appellee.

Before EVANS and MAJOR, Circuit Judges, and WILKERSON, District Judge.

Plaintiff seeks a reversal of a judgment of the District Court denying it a refund of $6,102 (and $235.94 interest) theretofore paid as a Federal tax on distilled spirits, by it manufactured.

The ground on which recovery is sought is that 3,051 proof gallons on which the tax was imposed ($2 per proof gallon) were lost through spillage occasioned solely through plaintiff's negligence in transferring the spirits from tanks in its "still house" to tanks in the cistern...

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