CONTINENTAL DISTILLING CORPORATION v. HUMPHREY

No. 11933.

220 F.2d 367 (1954)

CONTINENTAL DISTILLING CORPORATION, Appellant, v. George M. HUMPHREY et al., Appellees.

United States Court of Appeals District of Columbia Circuit.

Decided November 24, 1954.


Attorney(s) appearing for the Case

Mr. F. Joseph Donohue, Washington, D. C., with whom Mr. Abraham S. Goldstein, Washington, D. C., was on the brief, for appellant.

Mr. Frank H. Strickler, Asst. U. S. Atty., Washington, D. C., with whom Messrs. Leo A. Rover, U. S. Atty., Oliver Gasch, Principal Asst. U. S. Atty., Lewis A. Carroll, Asst. U. S. Atty., and Wallace A. Russell, Atty., Alcohol and Tobacco Tax Legal Division, Office of the Chief Counsel, Internal Revenue Service, Washington, D. C., were on the brief, for appellees.

Mr. William J. Peck, Asst. U. S. Atty., Washington, D. C., at the time the record was filed, also entered an appearance for appellees.

Mr. Frederic P. Lee, Washington, D. C., filed a brief on behalf of Anderson County Distilling Co., Inc., and 24 other distilling companies as amici curiae, urging affirmance.

Before EDGERTON, FAHY and WASHINGTON, Circuit Judges.


FAHY, Circuit Judge.

On September 19, 1952, Dwight E. Avis, as head of the Alcohol and Tobacco Tax Division of the Bureau of Internal Revenue and one of the defendants, who are hereinafter referred to as appellees,1 notified the Continental Distilling Corporation, plaintiff, referred to as Continental,2 that certain whisky marketed by it should be labeled to show that it had been stored in reused cooperage...

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