UNITED STATES v. FIDELITY & CASUALTY CO.

No. 7378.

115 F.2d 475 (1940)

UNITED STATES v. FIDELITY & CASUALTY CO. OF NEW YORK.

Circuit Court of Appeals, Third Circuit.

November 4, 1940.


Attorney(s) appearing for the Case

J. Cullen Ganey, U. S. Atty., and J. Lawrence Grim, Asst. U. S. Atty., both of Philadelphia, Pa. (Julian R. Eagle and Aaron D. Hockstein, both of Philadelphia, Pa., Attys., Alcohol Tax Unit, of counsel), for appellant.

Robert G. Kelly, George E. Beechwood, and Conlen, LaBrum & Beechwood, all of Philadelphia, Pa. (George F. Blewett, of Philadelphia, Pa., of counsel), for appellee.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


JONES, Circuit Judge.

The question which this appeal presents is whether the federal tax on fermented liquors may be assessed upon the basis of the materials received and used in the manufacture thereof where there is evidence that the manufacturer intentionally failed to report the whole of such materials and that the tax paid did not reflect the beer which the unreported materials produced or were capable of producing.

The suit is by the United States against...

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