STERLING CIDER CO. v. HASSETT

No. 3794.

133 F.2d 590 (1943)

STERLING CIDER CO., Inc., v. HASSETT, Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

January 27, 1943.


Attorney(s) appearing for the Case

Clifford H. Byrnes, Hale, Sanderson, Byrnes & Morton, and Edward R. Hale, all of Boston, Mass., for appellant.

Benjamin H. Pester, Julian D. Simpson, Atty., Dept. of Justice, Joseph Lawrence, Director, Bond and Spirits Division, Dept. of Justice, and Harry B. DeAtley, Asst. to Director, all of Washington, D. C., and Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAHONEY, Circuit Judge.

This action was brought pursuant to Section 24 of the Judicial Code, 36 Stat. 1091, 28 U.S.C.A. § 41, Subds. (1 and 5), seeking a refund of $429.60, wine tax, paid November 14, 1940, with interest from that date. The tax was imposed under the provisions of Section 3030(a) (2),1 26 U.S. C.A. Int.Rev.Code, 53 Stat. 347, and computed at the rate of 2½ cents on each...

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