MAGNOLIA LIQUOR COMPANY v. COOPER

No. 14914.

231 F.2d 941 (1956)

MAGNOLIA LIQUOR COMPANY, Inc., Appellant, v. Claud B. COOPER, Assistant Regional Commissioner, Alcohol & Tobacco Tax Division, (Dallas Region) Internal Revenue Service, Appellee.

United States Court of Appeals Fifth Circuit.

April 6, 1956.


Attorney(s) appearing for the Case

Moise S. Steeg, Jr., New Orleans, La., Marcus & Steeg, New Orleans, La., for appellant.

Daniel M. Friedman, Sp. Asst. to Atty. Gen., William O. Braecklein, Asst. U. S. Atty., Dallas, Tex., Stanley N. Barnes, Asst. Atty. Gen., John Bodner, Jr., Attorneys, Department of Justice, Washington, D. C., George R. Blue, U. S. Atty., New Orleans, La., Charles R. W. Smith, Attorney, Alcohol and Tobacco Tax Legal Division, Washington, D. C., for appellee.

Before BORAH and JONES, Circuit Judges, and DAWKINS, District Judge.


JONES, Circuit Judge.

The appellant, Magnolia Liquor Company, Inc., is a wholesale liquor dealer in New Orleans, Louisiana, holding a wholesaler's Basic Permit issued under the Federal Alcohol Administration Act, 27 U.S.C.A. § 201 et seq. Included in the Act are provisions relating to unlawful practices which, in part, are:

"It shall be unlawful for any person engaged in business as a distiller, brewer, rectifier...

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