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TOVAR v. JARECKI

No. 9708.

173 F.2d 449 (1949)

TOVAR v. JARECKI, Collector of Internal Revenue.

United States Court of Appeals Seventh Circuit.

February 25, 1949.

Attorney(s) appearing for the Case

Ward H. Harris, of Chicago, Ill., for appellant.

Otto Kerner, Jr., U. S. Atty, and Leroy R. Krein, Asst. U. S. Atty., both of Chicago, Ill., Theron L. Caudle, Asst. Atty. Gen., and Frederic G. Rita and Ellis N. Slack, Sp. Assts. to Atty. Gen., for appellee.

Before MAJOR, Chief Judge, MINTON, Circuit Judge, and WHAM, District Judge.

MINTON, Circuit Judge.

The plaintiff-appellant filed a complaint to enjoin the Collector of Internal Revenue from the collection of a tax on marijuana assessed pursuant to 26 U.S.C.A. § 2590(a) (2)1 for the reasons alleged that the tax was assessed pursuant to evidence obtained in an illegal search and seizure, and that the alleged tax is not a tax but a penalty. The Collector filed a motion to dismiss the complaint on the ground...

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