ADAMS v. UNITED STATES

Civ. No. 1034.

157 F.Supp. 881 (1958)

Condary ADAMS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. North Carolina, Raleigh Division.

January 22, 1958.


Attorney(s) appearing for the Case

Joseph H. Levinson, Smithfield, N. C., for plaintiff.

Jane A. Parker, Asst. U. S. Atty., Raleigh, N. C., for defendant.


GILLIAM, District Judge.

This action was brought by the plaintiff to recover a tax paid under protest and was heard without a jury. Upon the evidence I find the facts and reach the conclusions set forth below:

On April 26, 1955, after receiving permission from the plaintiff to search his premises, investigators of the Alcohol and Tobacco Tax Division, Internal Revenue Service, United States Treasury Department, accompanied by investigators of the North Carolina...

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