BOOTH BOTTLING CO. v. UNITED STATES

No. 46366.

98 F.Supp. 158 (1951)

BOOTH BOTTLING CO., Inc., v. UNITED STATES.

United States Court of Claims.

June 5, 1951.


Attorney(s) appearing for the Case

Stanley Suydam, Washington, D. C., Dahlgren, Darragh & Close, Washington, D. C., on the brief, for plaintiff.

Joseph H. Sheppard, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.


LITTLETON, Judge.

Section 602(f) of the Revenue Act of 1942, 56 Stat. 798, 972; 26 U.S.C., § 3250(l), provides that any person using distilled spirits which have been fully tax-paid in the manufacture of flavoring extracts, shall be eligible for the drawback of the tax paid on such distilled spirits if such extracts are sold or otherwise transferred for use for other than alcoholic beverage purposes. During the period November 1 to December 31, 1942, inclusive...

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