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MAROOSIS v. SMYTH

No. 12530.

187 F.2d 228 (1951)

MAROOSIS v. SMYTH, Collector of Internal Revenue.

United States Court of Appeals Ninth Circuit.

Rehearing Denied March 14, 1951.

Attorney(s) appearing for the Case

Morris M. Grupp, Leon Schiller, San Francisco, Cal., for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Benjamin H. Pester and Ellis N. Slack, Sp. Assts. to the Atty. Gen., Frank J. Hennessy, U. S. Atty., San Francisco, Cal., for appellee.

Before STEPHENS, HEALY, and BONE, Circuit Judges.

STEPHENS, Circuit Judge.

On May 1, 1944, in conformity with Title 26 U.S.C.A. § 2800(k),1 which imposes floor stock taxes on distilled spirits, the taxpayer herein, Nick W. Maroosis, filed his return and paid the taxes in accordance therewith to James G. Smyth, United States Collector of Internal Revenue for the district. The return reported 1330.36 proof gallons of distilled spirits on hand on April

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