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AMERICAN BREWERY v. UNITED STATES

No. 6950.

223 F.2d 43 (1955)

AMERICAN BREWERY, Incorporated, a body corporate, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided May 23, 1955.

Attorney(s) appearing for the Case

Wilson K. Barnes, Baltimore, Md. (Anderson, Barnes & Coe, Baltimore, Md., on brief), for appellant.

Kurt W. Melchior, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to the Atty. Gen., George Cochran Doub, U. S. Atty., and James H. Langrall, Asst. U. S. Atty., Baltimore, Md., on brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is an appeal from a judgment of the United States District Court for the District of Maryland, 126 F.Supp. 477, dismissing on the merits an action brought by American Brewery, Incorporated, (hereinafter called American) against the United States of America, to recover federal income taxes, declared value excess profit taxes and excess profit taxes in the amount of $24,025.83. Jurisdiction to sue the...

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