MOUNT TIVY WINERY v. LEWIS

No. 20473-S.

42 F.Supp. 636 (1942)

MOUNT TIVY WINERY, Inc., v. LEWIS, Collector of Internal Revenue, et al.

District Court, N. D. California, S. D.

January 10, 1942.


Attorney(s) appearing for the Case

Robert H. Fouke, of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and W. F. Mathewson, Asst. U. S. Atty., both of San Francisco, Cal., for defendants.


ST. SURE, District Judge.

Plaintiff sues to recover $15,419.33, with interest, claimed to have been illegally imposed and collected by defendants under the Liquor Taxing Act of 1934, 48 Stat. 313.

The complaint contains two counts. The first states a claim for recovery, if justified by the law and the evidence. The second adopts the allegations of the first, by reference, and adds that section 10(c)1 of the Liquor Taxing Act of...

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