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LEVERS v. BERKSHIRE

No. 3141.

151 F.2d 935 (1945)

LEVERS v. BERKSHIRE, Deputy Com'r of Internal Revenue.

Circuit Court of Appeals, Tenth Circuit.

November 2, 1945.

Attorney(s) appearing for the Case

Lake J. Frazier, of Roswell, N. M., for petitioner.

Arthur A. Alexander, of Washington, D. C., for respondent.

Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

This appeal is prosecuted under the provisions of subsection 4(h) of the Federal Alcohol Administration Act, 49 Stat. 977, 27 U.S.C.A. § 201 et seq., to review the action of the Deputy Commissioner of Internal Revenue in Charge of Alcohol Tax Unit, denying the application of Ervin Joe Levers for a basic permit to engage in the wholesale liquor business at Roswell, New Mexico.

The application, dated May 20, 1944, filed with the Supervisor...

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