CALVERT DISTILLING COMPANY v. UNITED STATES

No. 600-52.

153 F.Supp. 384 (1957)

The CALVERT DISTILLING COMPANY and Carstairs Bros. Distilling Co., Inc., v. The UNITED STATES.

United States Court of Claims.

July 12, 1957.


Attorney(s) appearing for the Case

Mr. Edgar Barton, New York City, for plaintiff. Messrs. Thomas Kiernan and John Johnston, New York City, were on the briefs.

Mr. Sheldon J. Gitelman, Washington, D. C., with whom was Mr. Acting Assistant Attorney General John N. Stull, Washington, D. C., for defendant, Mr. James P. Garland, Washington, D. C., was on the brief.

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


MADDEN, Judge.

The plaintiffs sue for the refund of Internal Revenue taxes on whiskey which taxes were collected from them in circumstances, in which, they claim, the applicable statute relieved them from the taxes.

The plaintiffs are both affiliates of Joseph E. Seagram and Sons, Inc. The plaintiff Carstairs owned and operated a bonded warehouse at Bedford, Ohio. The plaintiff Calvert had such a warehouse at Relay, Maryland. There were in these warehouses...

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